Demand of service tax - Under section 84 of the Act, learned ...

Service Tax Demand Voided: Commissioner Wrongly Revised Show Cause Notice u/s 84 to Change Service Category.

June 26, 2015

Case Laws Service Tax AT

Demand of service tax - Under section 84 of the Act, learned Commissioner revised the show cause notice to change the category of the service provided by the appellant which is not permissible at this stage - demand set aside - AT

View Source

← Previous Next →

Demand of service tax - Under section 84 of the Act, learned ...

Service Tax Demand Voided: Commissioner Wrongly Revised Show Cause Notice u/s 84 to Change Service Category.

June 26, 2015

Case Laws Service Tax AT

You may also like:

Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

Advertisement Services - Scope of SCN - Clearly Commissioner has travelled beyond the show cause notice. Since no demand has been made in the show cause notice under...

Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has...

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Scope of SCN - SCN proposed demand of Service tax under the category of 'cargo handling services', however, first appellate authority without prior notice to the...

Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's "View...

Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

Scope of show cause notice - demand was raised under the category of BAS - demand was confirmed under the different category - Demand set aside in toto - AT

SVLDRS - unfair classification of the case of the petitioner under “litigation” category, instead of “arrears” category - Once a case travels from the category of show...

The appellant entered into works contracts for providing services along with materials. The show cause notice proposed demand under "commercial and industrial...

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Quick Updates: