Home Highlights June 2012 Year 2012 This

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

2. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

3. Levy of service tax - reverse charge mechanism - The impugned order does not discuss the ingredients necessary for invocation of extended period of limitation nor does...

4. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

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

6. Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

7. 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....

8. 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...

9. Extended period of limitation - Business Auxiliary Service or not - sharing of revenue - the appellant had a bona fide belief in non payment of Service Tax. The...

10. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

11. Extended period of limitation - CENVAT Credit - exempt goods - the appellant will have to succeed on limitation since the Revenue has not made out a case for invoking...

12. Extended period of limitation - it is found that it is a case of difference of opinion between the appellant and the Revenue. The appellant held a different view about...

13. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

14. Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was...

15. Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their...