The Department was put to knowledge by putting information in ...

Case Laws Central Excise

September 8, 2018

The Department was put to knowledge by putting information in ST-3 returns and it cannot be said that the appellants had suppressed any facts from the Department with an intention to evade payment of service tax - the extended period cannot be invoked.

View Source

← Previous Next →

The Department was put to knowledge by putting information in ...

Case Laws Central Excise

September 8, 2018

You may also like:

The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based...

Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...

Refund claim - rejection of claim on the ground of nondisclosure of availment of Cenvat Credit in ST-3 Returns - the mistake committed by the appellant is merely a...

Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the...

Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

NEEDED URGENTLY - A COMPLETELY NEW ST-3 RETURN FORMAT - Article

Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct...

Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

Liability of service tax - unbilled revenue amount - mobilization advance - The Service tax is paid on the basis of the revenue realized towards the provision of the...

Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from...

Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the...

Imposition of penalty for delayed in payment - liability of service tax & actual payment shown in ST-3 Returns - fact of knowledge of the department hence malafide...

Extended period of limitation - The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner...

Extended period of limitation - It is observed that admittedly appellant was regularly filing its return and was discharging the duty liability. There is nothing on...

Deemed dividend - Buy back of shares / reduction in share capital - amount remitted to non-residents - Determination of liability of the appellant u/s 115-O - as...

Quick Updates: