Extended period of limitation - The show-cause notice issued ...

Show-cause notice issued after one year from knowledge date is time-barred; demand set aside due to assumptions.

July 16, 2016

Case Laws Service Tax AT

Extended period of limitation - The show-cause notice issued beyond the period of one year from the date of acquiring knowledge is time barred. As there is no allegation in the show-cause notice that appellant caused delay in furnishing information or did not co-operate with the investigation/inquiry, the findings of the Commissioner(Appeals) that the details furnished was insufficient to compute liability is based on mere assumptions. - demand set aside - AT

View Source

← Previous Next →

Extended period of limitation - The show-cause notice issued ...

Show-cause notice issued after one year from knowledge date is time-barred; demand set aside due to assumptions.

July 16, 2016

Case Laws Service Tax AT

You may also like:

Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

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...

The HC quashed and set aside the show cause notices dated 20 October 2011 and 6 August 2012 issued to the Petitioner. The HC held that there was an unexplained delay of...

Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

The High Court set aside the show cause notice and summary issued by the respondent u/s 74 of the Central Goods and Services Tax Act, 2017 for multiple financial years...

Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

Demand without issue of show cause notice - Telephone services - Demand of differential tax u/s 73 - Best Judgement Assessment u/s 72 - demand set aside - AT

Bar of Limitation – Subsequent show cause notice in that case was also issued on the same ground namely that manufacturing company and marketing company were related...

The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

Quick Updates: