The demand u/s 73 (1) of the FA, 1994 has to be issued within ...

Case Laws Service Tax

May 22, 2017

The demand u/s 73 (1) of the FA, 1994 has to be issued within the period with reference to relevant date as stipulated in the said Section. There is no provision to determine ‘relevant date’ based on the date of knowledge acquired by the Department - AT

View Source

← Previous Next →

The demand u/s 73 (1) of the FA, 1994 has to be issued within ...

Case Laws Service Tax

May 22, 2017

You may also like:

Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise...

Extended period of limitation - In this era of self-assessment, the facts would not have been revealed had investigations into the appellants’ activities not been...

Validity of show cause notice - extended period of limitation - Whether the ingredients for resort to proviso to section 73(1) of FA, 1994 are present to obviate the...

Delayed adjudication after lapse of more than 7 years from the date of show cause notice (SCN) - In the instant case period of more than 7 years from the issuance of...

Non-payment of tax - commission received under the head subvention account for providing the services to its customers - demand should be confined to the normal period...

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...

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...

Levy of penalty - period of limitation for raising demand - the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below...

Demand of service tax by way of statement in lieu of Show cause notice (SCN)- demand-cum-penalty - section 73 (1A) of Finance Act, 1994 is not invokable and the...

Service tax demand and interest were raised on the amount towards provident fund. Penalties u/ss 76, 77, and 78 of the Finance Act, 1994 were imposed. The extended...

Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that even prior to the amendment, the assessee was liable to pay tax...

Validity of SCN - challenge on the ground that as per Section 73(4B) of the Finance Act, 1994, the period given for passing the order has expired - it is found...

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

SEZ unit - Recovery of interest - adjustment with Refund claim - The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of...

The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of the amount due and payable by the appellant as provided under...

Quick Updates: