Demand of service tax for differential amount - mis-matching the ...

Service Tax Demand Overturned Due to Lack of Evidence Linking Miscellaneous Receipts to Photography Services.

January 11, 2020

Case Laws Service Tax AT

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 miscellaneous receipts are the part of photography service - Demand set aside.

View Source

← Previous Next →

Demand of service tax for differential amount - mis-matching the ...

Service Tax Demand Overturned Due to Lack of Evidence Linking Miscellaneous Receipts to Photography Services.

January 11, 2020

Case Laws Service Tax AT

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

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...

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

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....

Respondent declared miscellaneous income of Rs. 6 crores to IT Department. Department proposed service tax demand and penalty u/s 78(1) based on director's statement...

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

Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an...

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...

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 liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

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...

CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

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,...

Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for...

Quick Updates: