Ignorance of law or illiteracy can undermine findings of willful suppression, affecting the validity of tax demand and penalties. Administrative demands and penalties based on alleged willful suppression of taxable services require supporting record evidence and must correspond to ... Summary
Ignorance of law or illiteracy can undermine findings of willful suppression, affecting the validity of tax demand and penalties.
Administrative demands and penalties based on alleged willful suppression of taxable services require supporting record evidence and must correspond to allegations in the show cause notice; where the record does not substantiate suppression and the allegation was not made in the notice, the resultant service tax demand and penalties are not sustainable.
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TaxTMI 
TaxTMI 
