Interpretation of statute - whether determination of service tax ...

Case Laws Service Tax

February 3, 2021

Interpretation of statute - whether determination of service tax by the Central Excise Officer, is necessary before making a demand under Section 73A(3) of the Finance Act, 1994? - perusal of Section 73A(5) of the Act, it is evident that the assessment must precede the demand - HC

View Source

← Previous Next →

Interpretation of statute - whether determination of service tax ...

Case Laws Service Tax

February 3, 2021

You may also like:

PAN India Jurisdiction - The definition of “Central Excise Officer” in Section 2(b) of the Central Excise Act, 1944 was made applicable for Section 73 of Chapter V of...

Budget 2013 – Notifications and Circulars – Service Tax, Central Excise and Customs

Budget 2012-2013 – Notifications and Clarification - Service Tax, Central Excise and Customs

Central Excise and Service Tax Registration procedure for LTUs amended

Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

If the assessee has discharged the service tax liability on his own ascertainment or on the basis of ascertainment by the Central Excise officers and inform the Central...

The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

Jurisdiction of Central Tax Officers - CGST officers - Notification

Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

Propose to set up a common tax code for service tax & excise

CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

Taxability - liable to central excise duty or taxable under the provisions of the service tax for providing works contract service - Revenue failed to establish that the...

Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

The Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the...

Quick Updates: