Proof of payment of service tax - challans copies do not have ...

Service Tax Demand Dismissed: Public Sector Undertaking's Payment Confirmed Despite Illegible Bank Seal on Challans.

September 14, 2020

Case Laws Service Tax AT

Proof of payment of service tax - challans copies do not have legible bank seal - since the said challans are supported with CBEC website payment confirmation, there is no reason to doubt the payment of tax. Considering the totality of the facts of the case and that the assessee is a Public Sector Undertaking, there is no reason to confirm the demand when service tax stands already paid and there is no loss of revenue to the Exchequer. - AT

View Source

← Previous Next →

Proof of payment of service tax - challans copies do not have ...

Service Tax Demand Dismissed: Public Sector Undertaking's Payment Confirmed Despite Illegible Bank Seal on Challans.

September 14, 2020

Case Laws Service Tax AT

You may also like:

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...

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...

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...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

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...

Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

CESTAT upheld service tax demands against an Indian IT company regarding manpower recruitment services, business auxiliary services, and business support services. The...

Public Relation Service - The use of the phrases “in relation to” and “in any manner” widens the scope of the taxability with reference to public relations - the...

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....

Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and...

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...

Service tax demand against public sector undertaking upheld, but penalties waived u/s 80 of Finance Act, 1994 considering revenue neutrality as service tax paid would be...

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

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

Quick Updates: