Regarding services tax

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..... Regarding services tax
Query (Issue) Started By: - rakesh shah Dated:- 27-9-2019 Last Reply Date:- 27-9-2019 Service Tax
Got 3 Replies
Service Tax
Dear Sirs, Please update still old services tax audit is running from 2014 to jun 2017., or it has been closed after GST started. what is new ruls for services tax audit. Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Se .....

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..... ction 174 (2) (e) of CGST Act, 2017 The repeal of the said Acts (Central Excise Act, 1944 etc. ,) and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not - affect any investigation, inquiry, verification (including scrutiny and audit), assessment .....

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..... proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recover .....

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..... y of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; Therefore service tax audit for the period 201 to June 2017 can be conducted by the Department even after coming into force of CGST Act, 2017. Reply By KASTURI SETHI: The Repl .....

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..... y: Yes. Audit is being conducted by the department as per law. No further details are required to be given as Sh.Ranganathan, Sir has replied in detail. Reply By Ganeshan Kalyani: The Reply: Service tax department are conducting the audit so as to close all cases.
Discussion Forum - Knowledge Sharing .....

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