Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Improper details in SCN - Specific taxable service not mentioned ...

Case Laws     Service Tax

June 25, 2015

Improper details in SCN - Specific taxable service not mentioned in SCN - The failure to gather relevant facts for issuing a proper show cause notice cannot provide justification for a vague and incoherent show cause notice which has resulted in a serious transgression of the due process of law - AT

View Source

 


 

You may also like:

  1. Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of...

  2. Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

  3. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  4. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

  5. Taxable services or not - mining services - Appellant had been providing taxable services in the state of Jharkhand prior to obtaining registration in the state of...

  6. Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services....

  7. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

  8. The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

  9. Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the...

  10. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  11. Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and...

  12. The case pertains to the classification of services provided by M/s Intelsat to the respondent as either 'Telecommunication Services' or 'Support Services for Business...

  13. Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...

  14. Gross value of taxable services - CHA service - Reimbursement of expenses - When detailed adjudication order is challenged before the Tribunal wherein every receipt and...

  15. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

 

Quick Updates:Latest Updates