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 October 2016 Year 2016 This

Extended period of limitation - As such the assessee's activity ...

Case Laws     Service Tax

October 20, 2016

Extended period of limitation - As such the assessee's activity were fully in the knowledge of the Revenue, in which case delayed issuance of the show cause notice in the year 2007 is not justified at all. - AT

View Source

 


 

You may also like:

  1. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  2. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

  3. Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - AT

  4. Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

  5. Extended period of limitation – Revenue neutrality - Demand set aside - AT

  6. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

  7. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

  8. Reopening of assessment u/s 147 - extension of period of limitation u/s 147 - In this case, failure on the part of the assessee to fully and truly disclose all material...

  9. Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

  10. Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

  11. CENVAT credit - Trading activity - Duty demand - Knowledge/awareness of the department is not a relevant factor for invoking extended period of time - prima facie case...

  12. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  13. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

  14. Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

  15. Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT...

 

Quick Updates:Latest Updates