Home Highlights December 2014 Year 2014 This

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1. Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Admittedly, in the present case the impugned notice / intimation dated...

2. Power to conduct Service Tax Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Parliament did not intend to provide for a general audit that “every assessee” may...

3. 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...

4. Power to Conduct Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - Apex Court stays the operation of the Delhi High...

5. Service Tax audit of a private agency after migration to GST - Rule 5A of the Service Tax Rules, 1994 - There was no saving of Rule 5A in such manner that fresh...

6. Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - officers of the Service Tax Department, the audit party...

7. Power to conduct service tax audit - Thought, Rule 5A only providing access to the registered premises as also to the documents demanded for scrutiny by the Audit party,...

8. Utilization of CENVAT Credit - payment of service tax for the purpose other than the ones defined under Section 3(4)(e) of the Cenvat Credit Rules, 2004 - recipient of...

9. Power to conduct audit/verification of documents and records under erstwhile service tax law - Jurisdiction, post GST Law - Having regard to the language used in the...

10. Power to Audit under Service Tax - Declaration sought that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 is arbitrary and in conflict with provisions of Section...

11. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

12. Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

13. Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...

14. Jurisdiction/power to conduct audit - to conduct audit Rule 5A of the Service Tax Rules on introduction of CGST Act, 2017 is an issue that requires detailed...

15. Power of access the premises of the assessee - Vires of Rule 5A(1) of the Service Tax Rules, 1994 - Access to the premises is a lesser power than the power to search the...