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 December 2015 Year 2015 This

When there are contra views on a particular issue, assessee ...

Case Laws     Service Tax

December 2, 2015

When there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available - demand of service tax beyond one year set aside - AT

View Source

 


 

You may also like:

  1. Valuation - physician samples - most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide...

  2. The Appellate Tribunal considered the issue of condonation of delay in filing appeals, which exceeded 400 days, due to unexplained cash deposits and protective additions...

  3. The assessee challenged the penalty imposed u/s 271(1)(c) for short credit of sale consideration received from the sale of copyrights and cable rights. The issue...

  4. Suppression of facts - when there are divergent views of tribunal / HC on a legal issue, the mala fide intention cannot be attributed to the assessee so as to invoke...

  5. The appellant classified goods, gears for rotary tiller and parts of rotary tiller, under central excise sub-heading 82349090 instead of heading 848340000. The demand...

  6. Demand of service tax - extended period of limitation - malafide intention - reverse charge - assessee admittedly is a Public Sector Undertaking and cannot be attributed...

  7. Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is...

  8. Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

  9. The assessee had not offered short-term capital gain u/s 50 on the sale of a depreciable fixed asset as income in the return or during scrutiny proceedings. The issue...

  10. Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

  11. Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT

  12. Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - AO has miserably failed to specify in the notice issued under section 274 read with...

  13. Denial of exemption u/s.54 - purchasing a new house in the name of the assessee’s son - The principle of following a view in favour of the assessee when contrary views...

  14. Extended Period of limitation – Valuation of BOPP film cleared to the sister concern - in case of revenue neutrality, no malafide can be attributed to the assessee so...

  15. Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The...

 

Quick Updates:Latest Updates