Maintainability of appeal - extended period of limitation - the ...

Case Laws Service Tax

May 9, 2023

Maintainability of appeal - extended period of limitation - the only allegation in SCN for invocation of extended period of limitation is that the afore-mentioned omissions came to light in the course of audit, but for which tax would have escaped. It is found that such allegations do not stand, as admittedly appellant have deposited the tax and accepted the audit objection, prior to issue of SCN. - AT

View Source

← Previous Next →

Maintainability of appeal - extended period of limitation - the ...

Case Laws Service Tax

May 9, 2023

You may also like:

Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Validity of second SCN - invocation of Extended period of Limitation - it is found that the amount of interest under Section 28 AA demanded in the earlier show cause...

Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

Extended period of limitation - SCN is clearly issued invoking extended period of limitation in a routine manner and without any justification whatsoever for which...

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked...

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...

Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was...

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they...

Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show...

Invocation of extended period of limitation - SCNs issued earlier are quashed - while issuing the present SCN, the same and/or similar set of facts could not be taken as...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Quick Updates: