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 May 2018 Year 2018 This

Non-issuance of SCN - Oral intimation of tax liability during ...

Case Laws     Service Tax

May 3, 2018

Non-issuance of SCN - Oral intimation of tax liability during audit - Waiver of SCN not accepted by the assessee - As such limitation for the extended period is not invokable unless show cause notice puts the Assessee to notice specifically as to various commissions/omissions stated in the proviso to Section 73[1] of the Act had been committed. - HC

View Source

 


 

You may also like:

  1. The petitioner challenged the issuance of multiple audit memos determining tax liability beyond the stipulated period u/s 65(4) of the CGST/DGST Act. While the multiple...

  2. The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the...

  3. Sections 132B, 140A, 153A and 234B of the Income Tax Act, 1961 were analyzed regarding adjustment of seized cash against tax liability. The appellants claimed that cash...

  4. Penalty levied u/s 271B - tax audit report - In our view, strained relationship with the earlier CA would constitute reasonable cause. The tax authorities have pointed...

  5. Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the...

  6. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  7. Maintainability of appeal - extended period of limitation - the only allegation in SCN for invocation of extended period of limitation is that the afore-mentioned...

  8. Waiver of interest - interest liability should be computed from the last date for payment of tax in the relevant assessment year up to the date of payment at the same...

  9. Waiver of interest and penalty under Sections 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 - respondent himself has accepted that he has understated his...

  10. Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Admittedly, in the present case the impugned notice / intimation dated...

  11. Validity of adjustments made in an intimation u/s 143(1) of the Income Tax Act, where there was a mismatch between the income tax return and the tax audit report filed...

  12. Penalty - waiver u/s 73(3) - payment of service tax on being pointed out but before issuance of SCN - no penalty - AT

  13. IT- waiver of penalty – no appellate remedy available – HC accepts writ petition

  14. The assessee university's application for registration u/s 10(23C)(vi) was rejected due to non-submission of audited accounts and failure to provide necessary...

  15. CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further...

 

Quick Updates:Latest Updates