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        Service Tax

        Refund of service tax - Export of goods - allegation of illicit...

        Tax Laws Apply to Both Legal and Illegal Activities: Illegal Businesses Also Subject to Tax Liabilities and Benefits.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the contrary, the charging sections of the tax laws apply to illegal acts as they apply to legal acts and therefore tax is leviable notwithstanding that action for the illegal actions may be taken under some other law. This does not amount to endorsing the illegal activity by the State but only the recognition that it has taken place. This taxes illegal businesses and does not absolve them of their tax liability by virtue of their illegality. Since tax is leviable on illegal activity, tax benefits or tax relief are equally available to illegal businesses. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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