Home Highlights December 2014 Year 2014 This

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1. Waiver of SCN - differential duty with interest paid before issuance of SCN - Unamended sub-Section 11(2B) shall apply for waiver of show cause notice. Therefore, there...

2. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

3. CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without...

4. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

5. Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

6. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

7. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

8. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

9. Confirmation of demand for unspecified service tax amount with interest thereon - What is clear from the show-cause notice is that the show-cause notice speaks of...

10. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

11. Sabka Vishwas (Dispute Resolution) Scheme, 2019 - Recovery of erroneous double service tax liability - Works Contract Service - deposit of service tax was ignored -...

12. SVLDRS - Right of the petitioner to get deduction of deposits made prior to the issuance of show cause notice - Amount deposited by the petitioner falls in the second...

13. Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

14. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

15. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC