Levy of service tax - Business Support services - The impugned ...

Commissioner Oversteps by Confirming Service Tax Demand on New Grounds Beyond Original Show Cause Notice Allegations.

October 22, 2021

Case Laws Service Tax AT

Levy of service tax - Business Support services - The impugned order has confirmed the demand on the basis that the appellant provided ‘infrastructure support services’ to the appellant. However, the show cause notice alleged that the appellant was providing ‘operational and administrative assistance’ with supplier. The Commissioner could not have gone beyond the scope of the show cause notice to confirm the demand. - AT

View Source

← Previous Next →

Levy of service tax - Business Support services - The impugned ...

Commissioner Oversteps by Confirming Service Tax Demand on New Grounds Beyond Original Show Cause Notice Allegations.

October 22, 2021

Case Laws Service Tax AT

You may also like:

CESTAT ruled that the Commissioner erred in confirming service tax demand on grounds not specified in the show cause notice after finding against the Department on the...

Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has...

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...

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...

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...

Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

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...

The High Court held that the demand for tax on the service aspect of a composite supply involving import of goods and related services like transportation and insurance...

Levy of service tax - Matter needs to be reconsidered by the adjudicating authority in respect of the demands made under the head “Pay and Park”, Bazar auction/ Bazar...

Scope of SCN - in the Show Cause Notice, the demand was proposed, considering the service of Advertising Service, Whereas in the order in original, the demand was...

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

Demand of service tax - commercial coaching or training center service - development of personality and any personal skills - Penalty waived while confirming the...

CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

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...

Quick Updates: