Invocation of Extended period of limitation - Appellant has ...

Case Laws Service Tax

January 11, 2024

Invocation of Extended period of limitation - Appellant has during the entire period of dispute not paid applicable service tax on such activity i.e. lease rent, carried out by them was not deposited to the government exchequer, with the intent to evade payment of the service tax. They have also not incorporated the details of the incomes earned on this account in their ST-3 returns thus suppressed the facts from the department. - AT

View Source

← Previous Next →

Invocation of Extended period of limitation - Appellant has ...

Case Laws Service Tax

January 11, 2024

You may also like:

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...

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...

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...

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....

Invocation of Extended period of limitation u/s 78(1) of FA - Department was at all times during the period for which the demand has been raised were aware of the...

Invocation of extended period of limitation - Extended period is applicable in the present appeal even if waiver from Section 78 penalty has been extended to the...

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...

Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had...

Extended period cannot be invoked to demand service tax for mere inaction or failure or negligence on the part of the Appellant. There must be deliberate defiance of law...

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

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 - though the department was informed as early as February 2001 took note of the ineligibility of the Notification in June...

Quick Updates: