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 November 2022 Year 2022 This

SVLDRS - etermination of tax - The stance taken by the ...

Case Laws     Service Tax

November 29, 2022

SVLDRS - etermination of tax - The stance taken by the Department in relying upon the SCN for determining the tax dues at Rs. 1.34 Crores is contrary to its stand before the CESTAT, wherein it accepted the determination of tax dues at Rs. 1.11 Crores - The inconsistency of the stance of the Department is further evident from the fact that if the appeal had been pending when the Scheme was announced the Petitioner’s tax dues would have been admittedly, determined by the Respondent as per the order-in-original and not SCN. - The determination of tax by the Designated Committee in Form No. SVLDRS-3 is set aside. - HC

View Source

 


 

You may also like:

  1. Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

  2. Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

  3. Defaulter under the SVLDRS scheme or not - failure to pay the amount mentioned in SVLDRS-3 in time - Seeking adjustment of refund under Income Tax with amount payable...

  4. CENVAT Credit - few transactions of which consignments were either fake or fictitious - The investigation conducted by the department at the end of the transporter by...

  5. Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made...

  6. 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...

  7. SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards...

  8. Failure to supply relevant relied upon documents at the time of issuing show cause notice (SCN) impinges upon principles of natural justice by denying effective...

  9. All these show cause notices are speaking about the records from 01.04.2009 to 31.03.2010 which apparently and admittedly is not the period of demand in any of these...

  10. Offence under SEBI - Petitioner seeking documents relied upon by the Respondent-SEBI - Inquiry is in process - The documents relied upon for formation of opinion under...

  11. AO can rely upon declaration made under VDIS

  12. Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

  13. SVLDRS - petitioner failed to pay the declared amount within 30 days from the date of issue of notice - The prayers made in this writ petition cannot be granted for...

  14. Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of...

  15. Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when...

 

Quick Updates:Latest Updates