Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee

Last updated: 22 January 2015

Court :
High Court, Madras

Brief :
The Hon’ble High Court of Madras after observing that there was no audit initiated/ conducted against the Petitioner or in business premises of the Petitioner, held that: - Audit of service recipient, SIPL is not relevant and the Petitioner was never put to notice before March 1, 2013; - Even otherwise, the letter dated March 7, 2013 was an intimation and was neither initiation of audit nor communication of audit objection; - Even assuming that it was an intimation of audit objection, yet communication on March 7, 2013 was much after cut-off date.

Citation :
Ovieya Builders Vs. Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore [(2015) 53 taxmann.com 26 (Madras)]

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Bimal Jain

Published in Service Tax
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Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee

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