Extended period of limitation - there are several layers of ...

Extended Tax Demand Period Justified by Layers of Suppression and Misrepresentation to Evade Service Tax.

November 8, 2023

Case Laws Service Tax AT

Extended period of limitation - there are several layers of suppression and mis-representation of facts with a motive to avoid service tax. These layers of suppression cannot be detected by mere mundane audit of financial records. We therefore hold that extended time period for demanding service tax has rightly been invoked in this case. - AT

View Source

← Previous Next →

Extended period of limitation - there are several layers of ...

Extended Tax Demand Period Justified by Layers of Suppression and Misrepresentation to Evade Service Tax.

November 8, 2023

Case Laws Service Tax AT

You may also like:

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...

Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period 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....

Failure to produce supporting documents before audit team does not constitute suppression of facts to invoke extended period of limitation u/s 73(1) of Finance Act, 1994....

The CESTAT ruled in favor of the appellant regarding service tax recovery for 2011-2012. The demand for April-September 2011 was time-barred, exceeding even the extended...

Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered...

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...

Extended period of limitation of five years: Mere non-disclosure of receipts in the service tax return does not automatically mean there was an intent to evade payment...

Extended period of limitation - the reason of fraud or collusion or suppression of facts, etc., “with intent to evade payment of service tax” is a necessary ingredient....

Transfer of use of goods with retention of possession and effective control is taxable as Supply of Tangible Goods (STGU) under service tax, not VAT on deemed sale....

The Tribunal held that the extended period of limitation of five years under proviso to Section 73(1) of the Finance Act could not have been invoked in the present case....

Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN -...

Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay...

Quick Updates: