Waiver of pre-deposit - Financial Hardship - It is well-settled ...

Service Tax Cases: Financial Capability Doesn't Offset Hardship in Compulsory Pre-Deposits for Undue Payments.

February 13, 2014

Case Laws Service Tax HC

Waiver of pre-deposit - Financial Hardship - It is well-settled that payment under compulsion of any amount which is not due and payable would also constitute hardship so far as the assessee is concerned, even though the assessee may be in a financial position to pay the same. - HC

View Source

← Previous Next →

Waiver of pre-deposit - Financial Hardship - It is well-settled ...

Service Tax Cases: Financial Capability Doesn't Offset Hardship in Compulsory Pre-Deposits for Undue Payments.

February 13, 2014

Case Laws Service Tax HC

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

CESTAT allowed the appeal, setting aside service tax demands predicated solely on Form 26AS without substantive evidence of service provision. The tribunal consistently...

Disallowance of tax credit / service tax written off - disallowance made by the AO for the refund of input service tax written off - Prior period item - When the input...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

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...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Waiver of pre deposit - service tax demand - works contract service - The word “undue“ adds something more than just hardship. It means an excessive hardship or a...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

ECOs liable for tax under Sec 9(5) of WBGST Act are not required to reverse input tax credit on inputs and input services proportionately for specified services supplied...

Quick Updates: