Scope of SCN - SCN proposed demand of Service tax under the ...

Case Laws Service Tax

March 4, 2017

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 appellant, changed the category of taxable services and confirmed part of the demand under the new categories - demand set aside - AT

View Source

← Previous Next →

Scope of SCN - SCN proposed demand of Service tax under the ...

Case Laws Service Tax

March 4, 2017

You may also like:

SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT

Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

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...

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...

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...

Scope of SCN - Business Auxiliary Service or not - Since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained

Scope of SCN - various construction services - case of appellant is that the SCN as proposed demand of Service tax under the category of CICS whereas the Adjudicating...

Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment...

CENVAT Credit - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services,...

If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

Burden/onus to prove that the service was provided - Demand of service tax - Both the lower authorities have erred in concluding that the appellant had provided Cargo...

Cargo handling service - once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service - AT

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,...

Quick Updates: