Home Highlights July 2014 Year 2014 This

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1. Failure to deposit 50% under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Since admittedly 50% of the declared tax dues were not paid by 31st...

2. Recovery - ST VCES 2013 - The object of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 may be defeated, if the recovery is allowed to proceed - HC

3. Service Tax Voluntary Compliance Encouragement Rules, 2013 [VCES] Notified

4. Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - clerical error in filling form VCES-1 - The appellant have admittedly deposited the declared amount of...

5. Priority of secured creditors under the SARFAESI Act over claims by the Income Tax Department. The respondent mortgaged the property to the petitioner in 2013-14, prior...

6. Rejection of VCES Declaration - short payment of tax - the time limit provided in the scheme should have been adhered to for depositing the 50% amount by 31.12.2013...

7. Rejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) u/s 111 of the Finance Act, 2013 - VCES was initially accepted - value of services as per P&L...

8. Rejection of application filed under Voluntary Compliance Encouragement Scheme, 2013 - It is seen that department has collected the bank details of the appellant and...

9. Rejection of declaration under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Where SCN were issued before the Scheme - Payment of Tax before the...

10. Validity of dropping of demand - As such there was no way that Commissioner could have confirmed a lesser amount than the amount paid by the appellants. Moreover, the...

11. Rejection of VCES declaration - non-payment of requisite 50% amount before the due date - there is no provision in the scheme to condone the delay in payment - AT

12. Set off of accumulated unabsorbed losses - scheme of amalagamtion conceived - As on 31.03.2013, the assessee company had only 26% of equity shares in the transferor...

13. Stay orders - Recovery proceedings - The amount recovered from petitioner over and above the amount as per instructions, memoranda, circular towards demand of tax for...

14. Rejection of benefit of VCES, 2013 - recovery of Interest - The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - interim stay granted.

15. Depreciation on glow sign boards and oxygen gas cylinders was rejected by the Assessing Officer, holding that the transaction on the last day of the accounting year...