https://www.taxtmi.com/highlights?id=73303 Default in payment of service tax - Prosecution proceedings against the director of the company - offence punishable u/s 89 of Finance Act, 1994 r.w.s. 9 and 9AA of Central excise Act - Period covered is 2011-12 to 2015-16 - Prosecution launched in 2018 - If the Legislature itself thought of clarifying the position of law, it would not be appropriate for the Court to assume that something else and then to go on to punish the person for criminal offences - Proceedings quashed - HC en-us Wed, 29 Nov 2023 07:32:00 +0530 Wed, 29 Nov 2023 18:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73303 Default in payment of service tax - Prosecution proceedings against the director of the company - offence punishable u/s 89 of Finance Act, 1994 r.w.s. 9 and 9AA of Central excise Act - Period covered is 2011-12 to 2015-16 - Prosecution launched in 2018 - If the Legislature itself thought of clarifying the position of law, it would not be appropriate for the Court to assume that something else and then to go on to punish the person for criminal offences - Proceedings quashed - HC Highlights Service Tax Wed, 29 Nov 2023 07:32:00 +0530 https://www.taxtmi.com/highlights?id=73303