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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entities with Three or More Confirmed Tax Evasion Cases in Five Years Labeled 'Habitual Evaders.</h1> 'Habitual evaders' in the context of prosecution for evasion of service tax or central excise refers to companies or assessees that consistently evade taxes or misuse the Cenvat Credit facility. This designation applies if an entity has been involved in three or more confirmed cases of tax or duty evasion, or misuse of Cenvat credit, involving fraud or suppression of facts within the last five years. The total amount evaded or misused must be at least Rs. One Crore. An offence register is used to monitor and identify such entities for potential prosecution.
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