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 April 2020 Year 2020 This

Business Auxiliary Service - the revenue cannot claim the ...


Extended Limitation Period Not Applicable in Business Auxiliary Service Tax Cases Without Intent to Evade Taxes.

April 6, 2020

Case Laws     Service Tax     HC

Business Auxiliary Service - the revenue cannot claim the benefit of an extended period of limitation - the mere omission to pay tax and the revenue inability to prove of any mental intent to evade taxes per se cannot result an invocation of the extended period of limitation. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed...

  3. The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

  4. 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...

  5. Extended period of limitation - Business Auxiliary service - merely because the authorities subsequently change their view that does not justify invoking the larger...

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

  7. 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....

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

  9. 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...

  10. The case involves a dispute u/s classification of services for tax purposes. The appellant provided services as a sub-contractor for printing voter rolls and cards. The...

  11. 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,...

  12. 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...

  13. Business Auxiliary Service - target incentives not liable to service tax - AT

  14. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  15. 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...

 

Quick Updates:Latest Updates