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Tax - Non-Disclosure simpliciter cannot be called ‘SUPPRESSION OF FACTS’

The Calcutta High Court has quashed Show-cause cum demand notice demanding Service Tax from former Indian Cricket Team captain, Saurav Ganguly. Justice Arijit Banerjee said that that mere failure to disclose a transaction or activity and pay tax thereon or a mere misstatement is not sufficient for invocation of the extended period of limitation, which has been done in this case. The Court also held that the remuneration received by the former Skipper for writing articles and anchoring TV shows would not attract service tax.

Article referred: http://www.livelaw.in/calcutta-hc-quashes-service-tax-demand-notice-saurav-ganguly/

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