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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

No demand can be confirmed by comparing the ST-3 return figures ...

Case Laws     Service Tax

May 28, 2019

No demand can be confirmed by comparing the ST-3 return figures with balance sheet figures, in the absence of any evidence to the contrary that income in the balance sheet, if excess, reflects the providing of taxable services

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  1. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

  2. Difference in income shown in the balance sheet and in ST-3 returns – differential service tax demand has arisen because of different methods followed for the purpose of...

  3. Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

  4. Demand of service tax for differential amount - mis-matching the ST-3 return with the figures in the receipts shown in the balance sheet - It is mere an assumption that...

  5. The balance sheet figures are the income figures on accrual basis while the figures shown in ST-3 return were of actual receipt of payment. - Matter remanded back to...

  6. Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without...

  7. Short-payment of service tax on the basis of difference between the gross taxable value shown in the ST-3 Returns and receipts shown in the Balance Sheet - stay granted partly - AT

  8. Refund of service tax - export of services - Though whatever balance is being shown in the accounts of the assessee has to find mention in the ST-3 but due to the said...

  9. Demand of service tax - best judgement assessment - wrong filing of ST-3 return - appellants have adjusted the payables against receivables in the figures given in the...

  10. Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

  11. Validity of SCN - SCN failed to identify the alleged taxable service and the category of service - the demand has been proposed in the show cause notice only because of...

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

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

  14. Waiver of pre-deposit - demand based on ST-3 return - this would be a case of demand based on the ST-3 returns and therefore extended period cannot be invocable. - AT

  15. Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - there was no suppression of fact on the part of the respondent - AT

 

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