Home Highlights November 2014 Year 2014 This

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1. Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

2. Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in...

3. CESTAT, an Appellate Tribunal, addressed issues regarding the invocation of the extended period of limitation due to suppression of facts leading to denial of CENVAT...

4. Extended period of limitation - If the audit detected escapement of service tax, it does not establish, in the factual matrix of this case, that the assessee has...

5. Extended period of limitation - the expression "suppression of facts", has to take colour from the words whose company, it appears in. A mere non-disclosure of...

6. Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

7. The High Court dismissed a challenge to an order u/s 74 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017. The court held that...

8. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

9. Invocation of Extended period of Limitation - presence of two views as whether the service provided by the respondent is Management or Business Consultancy or not - It...

10. Maintainability of appeal - extended period of limitation - the only allegation in SCN for invocation of extended period of limitation is that the afore-mentioned...

11. Extended period of limitation - Manufacture - SSI Exemption - mere non payment of duty is not equivalent to collusion or wilful suppression of facts and in order to...

12. Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

13. Extended period of limitation - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor...

14. The demand of interest on delayed payment of service tax is liable to be set aside on the ground of limitation of time because not only is there no evidence of elements...

15. Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression,...