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 May 2019 Year 2019 This

Demand of interest on amount collected as service tax but not ...


Interest Cannot Be Demanded on Unnecessary Service Tax Collections u/s 73B, Sub-clause (2.

May 6, 2019

Case Laws     Service Tax     AT

Demand of interest on amount collected as service tax but not deposited - Section 73B does not provide for demand of interest in case of any amount collected which is not required to be collected as service tax from any other person as provided in sub clause (2) of Section 73B

View Source

 


 

You may also like:

  1. The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid...

  2. The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses...

  3. 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...

  4. 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...

  5. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

  6. CENVAT Credit - input services - rent-a-cab - in terms of clause (B) of definition of capital goods provided under Rule 2 (a) the motor vehicle taken on rent by the...

  7. 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....

  8. 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...

  9. Demand of service tax from the Sub-contractor - Demand of service tax with interest confirmed - Levy of penalty u/s 77 & 78 waived invoking the provisions of section 80- AT

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

  11. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

  12. Liability of service tax / GST - service rendered to Haj pilgrims - Place of supply of services - As per Item (iv) of sub-clause (b) of Clause (i) of Rule 2 of the said...

  13. 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...

  14. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  15. Service tax demand u/s 73A – sale of flats - collection of amount towards service tax but not as service tax - contingent liability – appellant took the precaution of...

 

Quick Updates:Latest Updates