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 December 2018 Year 2018 This

This is an established case of intentional evasion of service ...


Appellant's Tax Evasion Through Forged Figures Justifies Extended Period for Tax Recovery Under Applicable Rules.

December 7, 2018

Case Laws     Service Tax     AT

This is an established case of intentional evasion of service tax by manipulating and forging the figures of the taxable value for levy of service tax by the appellant and therefore, we hold that the demand for extended time period is rightly invoked.

View Source

 


 

You may also like:

  1. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

  2. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

  3. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  4. Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their...

  5. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  6. 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...

  7. The SC held that mere non-disclosure of receipts in service tax returns doesn't mean intent to evade tax payment. To invoke extended limitation period u/s 73(1) proviso...

  8. Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had...

  9. Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore,...

  10. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

  11. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

  12. Reversal of CENVAT Credit - Banking and other Financial Services - once there is an excess payment, malafide intention that too of tax evasion cannot be alleged qua the...

  13. Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

  14. Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered...

  15. Appellants providing long duration courses not approved by AICTE were exempted from service tax liability u/s 65(105)(zzc) of Finance Act, 1994 until Finance Act, 2011...

 

Quick Updates:Latest Updates