Since there was confusion prevalent in interpretation of law ...

Extended Limitation Period Not Applicable Due to Compliance from April 18, 2006, and Interpretation Confusion in Law.

March 4, 2013

Case Laws Service Tax AT

Since there was confusion prevalent in interpretation of law during material period and owing to fact that assessee had discharged service tax liability for period from 18-4-2006, extended period of limitation cannot be invoked - AT

View Source

← Previous Next →

Since there was confusion prevalent in interpretation of law ...

Extended Limitation Period Not Applicable Due to Compliance from April 18, 2006, and Interpretation Confusion in Law.

March 4, 2013

Case Laws Service Tax AT

You may also like:

The appeal challenged the admittance of a Section 95 application filed by the Financial Creditor, contending it was time-barred. The key issue was whether a letter dated...

Whether the re-assessment proceedings initiated against the petitioner are barred by limitation? - The amendment made to Section 40 of the Act, cannot be construed so as...

Initiation of CIRP - Period of limitation - It is clear that on the day of filing the petition U/S 7 of the Code, there was a subsisting liability on the corporate...

Applicability of normal period of limitation - whether the normal period of limitation of 18 months is to be applied or 30 months to be applied for demanding service tax...

Validity of Arbitral Award - dishonor of cheque - Claim u/s 18 of the Limitation Act, 1963, a fresh period of limitation - Admittedly, in this case the respondent was...

Initiation of CIRP - NCLT admitted the application u/s 7 - period of limitation - The application filed by the Respondent No. 1 was not barred by time there being...

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...

Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

Initiation of CIRP - Period of limitation - NPA - it appears that the bank had asserted, the bar of limitation did not apply as the corporate debtor had made...

Determination of normal period of limitation - Extension of period from 18 months to 30 months - The amendment will not put life into dead cases but those which are...

The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of...

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

Extended period of limitation - It is not understood as to under what authority the Excise Officials had travelled beyond the period of 18 months to find out, if any...

As the disputed period is prior to amendment of Section 18 i.e. before 14.07.2006 and the assessment being provisional, the provisions of unjust enrichment are not applicable - AT

Quick Updates: