Confirmation of demand of service on the basis of earlier period ...

Service tax demand for one period not automatically valid for another; changes in law or facts must be considered.

August 23, 2019

Case Laws Service Tax HC

Confirmation of demand of service on the basis of earlier period - The demand for period may not necessarily be confirmed on the basis of the demand for earlier period being confirmed, as there could be a change in law and/or the fact which the Petitioner would be able to point out at the time of personal hearing, which the Petitioner has specifically asked for.

View Source

← Previous Next →

Confirmation of demand of service on the basis of earlier period ...

Service tax demand for one period not automatically valid for another; changes in law or facts must be considered.

August 23, 2019

Case Laws Service Tax HC

You may also like:

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...

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...

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....

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...

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,...

The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

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...

Online Information and Data Base Excess or Retrieval Service - received such service from foreign based CRS Companies - Even for the period post to 01/07/2012 there is...

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....

Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

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

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...

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...

Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the...

Quick Updates: