Extended period of limitation - The appellant have made proper ...

Service Tax Demand Overruled: Appellant's Accurate Records Prevent Extension of Limitation Period in Tax Dispute.

June 18, 2018

Case Laws Service Tax AT

Extended period of limitation - The appellant have made proper compliances by maintaining proper books of accounts, recording all the transactions and also filed their periodical returns, which have not been found to be untrue by the revenue - Demand of service tax by extending period of limitation is not applicable.

View Source

← Previous Next →

Extended period of limitation - The appellant have made proper ...

Service Tax Demand Overruled: Appellant's Accurate Records Prevent Extension of Limitation Period in Tax Dispute.

June 18, 2018

Case Laws Service Tax AT

You may also like:

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,...

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...

Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed...

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....

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

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...

Appellant provided services to SEZ units as sub-contractor, not liable to service tax as services wholly consumed by SEZ units. Location of service provider irrelevant...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Quick Updates: