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 February 2020 Year 2020 This

Extend period of limitation - Short payment of service tax - ...


Tribunal Rules Against Extending Limitation for Service Tax Short Payment if Facts Are in Public Documents.

February 7, 2020

Case Laws     Service Tax     AT

Extend period of limitation - Short payment of service tax - wilful suppression of facts - This Tribunal has repeatedly held that if the information is available in the balance sheet which is a public document then allegations of suppression cannot sustain.

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

  4. Extended period of limitation - suppression of facts or not - It is for the Superintendent to scrutinize the returns and ascertain if the service tax had been paid...

  5. The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

  6. The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

  7. The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

  8. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  9. The case involves the adjustment of short-payment of tax with excess payment of service tax on services exported overseas. The appellant sought to adjust an inadmissible...

  10. The Tribunal held that the extended period of limitation of five years under proviso to Section 73(1) of the Finance Act could not have been invoked in the present case....

  11. Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their...

  12. Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

  13. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

  14. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  15. 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...

 

Quick Updates:Latest Updates