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2024 (6) TMI 713 - HC - Service TaxIssues involved: Dispute regarding levy of Service Tax under the Finance Act, 1994 for the financial years 2016-17 and 2017-18 up to 30.06.2017. Summary: The petitioner, a cable service provider, challenged an order related to the levy of Service Tax under the Finance Act, 1994. The petitioner failed to respond to a show cause notice which highlighted discrepancies in income tax and service tax returns. The petitioner claimed exemption from Service Tax registration under specific notifications due to turnover thresholds. The petitioner offered to deposit 25% of the disputed tax for appeal, although only 7.5% was required. The respondent argued for dismissal due to delays and cited relevant Supreme Court decisions. The High Court considered the petitioner's status as a small entity and granted permission to file a statutory appeal within 30 days with the deposit of 25% of the disputed amount. The Court directed the Appellate Commissioner to decide on the appeal within 6 months. This judgment highlights the importance of complying with tax regulations, exemptions available under specific notifications, and the process for appealing tax disputes.
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