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 October 2018 Year 2018 This

Short payment of Service Tax on account of enhancement in rate ...


Appellant's Deliberate Service Tax Shortfall Due to Rate Increase Leads to Confirmed Demand for Outstanding Payment.

October 24, 2018

Case Laws     Service Tax     AT

Short payment of Service Tax on account of enhancement in rate of tax - The appellant herein had deliberately not made the payment for the impugned period - Demand has rightly been confirmed

View Source

 


 

You may also like:

  1. 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...

  2. Rate of service tax increased from 10% to 12%

  3. 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 -...

  4. 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...

  5. 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...

  6. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

  7. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

  8. Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

  9. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  10. Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the...

  11. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  12. 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...

  13. CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

  14. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

  15. 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:Latest Updates