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 July 2023 Year 2023 This

Extended period of limitation - Various factors have not been ...

Case Laws     Service Tax

July 6, 2023

Extended period of limitation - Various factors have not been examined by the Commissioner in the impugned order and a conclusion has merely been drawn that because there was suppression of facts by the appellant, the suppression was with an intent to evade payment of service tax - impugned order holding that the extended period of limitation has been correctly invoked, therefore, cannot be sustained and is set aside - AT

View Source

 


 

You may also like:

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

  2. 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...

  3. Extended period of limitation - Business Auxiliary service - merely because the authorities subsequently change their view that does not justify invoking the larger...

  4. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

  5. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  6. 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...

  7. Extended period of limitation - No offense and penalties can be created with retrospective effect nor in the facts and circumstances of the case extended period of...

  8. Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

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

  10. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

  11. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

  12. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

  13. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

  14. Extended period of limitation – whether the cost of materials used in providing photographic services is required to be added in assessable value or nor - benefit of...

  15. Extended period of limitation – Revenue neutrality - Demand set aside - AT

 

Quick Updates:Latest Updates