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 September 2012 Year 2012 This

Clearing and forwarding agent - 16-7-1997 to 31-8-1999 - case ...


Extended Service Tax Assessment Period Not Applicable to Agent Due to Bona Fide Doubt from 1997 to 1999 Activities.

September 13, 2012

Case Laws     Service Tax     HC

Clearing and forwarding agent - 16-7-1997 to 31-8-1999 - case of the assessee comes within the definition of bona fide doubt and in that event, the extended period is not applicable - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

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

  5. Extended period of limitation - intent to evade payment of duty - Suppression - The reason for such bona fide belief stands corroborated from the fact that the service...

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

  7. The appellant had a bona fide belief that services provided by foreign service providers outside India were not taxable. CESTAT held that since there was revenue...

  8. The assessee failed to file the original return of income, and the Assessing Officer initiated penalty proceedings for underreporting income. The assessee's authorized...

  9. CESTAT AHMEDABAD held that services of civil construction are correctly classifiable under works contract service. Demand of service tax on construction services...

  10. 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...

  11. Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

  12. Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of...

  13. 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...

  14. Suppression of facts or not - extended period of limitation - There is a reason for a bona fide belief in such arrangement regarding non-liability of sub-contractor when...

  15. Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the...

 

Quick Updates:Latest Updates