Adjustment of past demand with the refund - no proof in the ...

Case Laws Income Tax

October 8, 2018

Adjustment of past demand with the refund - no proof in the official records of service of such demand - If demands are generated electronically as is now stated, then, equally that technology should enable them to generate proof and evidence of service and other procedural requirements being complied with. - Refund allowed with cost of ₹ 1.5 Lakhs.

View Source

← Previous Next →

Adjustment of past demand with the refund - no proof in the ...

Case Laws Income Tax

October 8, 2018

You may also like:

Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the...

Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the...

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

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

Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the...

Refund of adjustments made in excess of 20% of the disputed tax demands - s per mandate of law as well as the fact that refunds have been adjusted against outstanding...

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...

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....

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,...

Adjustment of refund against outstanding demand - non fulfillment of conditions of prior intimation u/s 245 - it can be seen that the allegation that there was no prior...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

Set off and withholding of refunds u/s 245 - Adjustment of refund amount with the demand of tax for the subsequent years - petitioner has agreed that, against the refund...

Liability of pay service tax rending - adjustment of service tax deposited by the tenant with the service tax demanded from the landlord - adjustment allowed subject to...

Quick Updates: