Home Highlights January 2015 Year 2015 This

You may also like:

1. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

2. Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...

3. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

4. Cancellation of registration of petitioner - The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such...

5. Mandatory e-filing of ST return by all the assessee - Service Tax rules, 1994 amended.

6. Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

7. No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for...

8. Short-payment of service tax on the basis of difference between the gross taxable value shown in the ST-3 Returns and receipts shown in the Balance Sheet - stay granted partly - AT

9. NEEDED URGENTLY - A COMPLETELY NEW ST-3 RETURN FORMAT - Article

10. Refund claim - rejection of claim on the ground of nondisclosure of availment of Cenvat Credit in ST-3 Returns - the mistake committed by the appellant is merely a...

11. Penalty u/s 221 r.w.s. 140A - default of non-payment of taxes on due date - Provisions of Section 140A (3) can apply only when there is a self-assessment tax payable...

12. Revocation of cancellation of registration - failure to file the return for a continuous period of six months - In the present case along with the application, the...

13. Short payment of service tax - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - It is established principle of law that the turnover figures...

14. Voluntary Compliance Encouragement Scheme (VCES) - petitioner pointed out that though ST 3 returns were filed earlier but they are eligible for the scheme as true...

15. CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had...