There were frequent changes of the law and different circulars ...

CBEC Circulars and Law Changes Allow Different Interpretations; Extended Period Not Invoked.

October 31, 2019

Case Laws Central Excise AT

There were frequent changes of the law and different circulars were issued by CBEC during the relevant time. Therefore, there is scope for a different interpretation by the appellants. - extended period can’t be invoked under the instant case.

View Source

← Previous Next →

There were frequent changes of the law and different circulars ...

CBEC Circulars and Law Changes Allow Different Interpretations; Extended Period Not Invoked.

October 31, 2019

Case Laws Central Excise AT

You may also like:

Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

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...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Extended period cannot be invoked to demand service tax for mere inaction or failure or negligence on the part of the Appellant. There must be deliberate defiance of law...

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...

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

Cenvat Credit availed without receipt of material, extended period invoked

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....

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...

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...

Extended period of limitation - penalty - service tax rate was revised from 8% to 10.2% - the issue being of interpretation of law, longer period of demand cannot be...

Quick Updates: