Petitioner engaged in drilling bore wells for agriculturists ...

Drilling bore wells for agriculturists claimed exemption under negative list. Court upheld revenue's jurisdiction to issue show cause notice invoking extended period after inquiry.

Case Laws Service Tax

July 22, 2024

Petitioner engaged in drilling bore wells for agriculturists claimed exemption under negative list entry of Finance Act, 1994. Court held that to invoke extended period of limitation under proviso to Section 73(1), mandatory requirements contemplated in Act were stated in show cause notice regarding petitioner's liability to pay service tax and penalties. Petitioner was given opportunity to reply and personal hearing. Once show cause notice invoking extended period is issued and inquiry conducted, grounds urged must be challenged through appeal under Act, not by challenging revenue's jurisdiction to issue notice. Availability of alternative efficacious remedy of appeal u/s 85 precludes entertaining writ petition under Article 226. No cogent reasons shown for revenue not providing sufficient cause to invoke extended period. Petition dismissed.

View Source

← Previous Next →

Petitioner engaged in drilling bore wells for agriculturists ...

Drilling bore wells for agriculturists claimed exemption under negative list. Court upheld revenue's jurisdiction to issue show cause notice invoking extended period after inquiry.

Case Laws Service Tax

July 22, 2024

You may also like:

Water-well drilling services are specifically covered under 995434 and the said category includes all Water-well drilling services without any exceptions. Therefore, it...

Exemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - The...

Bad Debts – The manufacturer has to bear the loss due to sedimentation - claim allowed - AT

“Manufacture or production of goods” – an exemption or a litigation in negative list - Article

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Exemption u/s 80-IC - Claim denied as no work was carried at the Baddi Unit - There is no concrete material on record which would suggest that the assessee’s claim was...

Refund claim - the manufacturer did not claim exemption, whereas the appellant, the customer claims refund on the basis of exemption notification - Where the exemption...

Exemption u/s 11 was not claimed in original return due to auditor's mistake in Form No. 10B. Assessee rectified mistake by filing revised Form No. 10B. Statutory claim...

Writ petition maintainable. Respondent-University qualifies as 'educational institution'. Income from specified educational services not taxable due to Negative List....

Fresh claim of exemption by way of application u/s 154 - Claim of exemption under Section 10(10C) - AO directed to examine the claim on merit - AT

Claim of higher depreciation on drilling Rigs - Rig claimed as Heavy motor vehicle (Lorry) - Transport Authority has registered the workover/servicing mobile rig under...

The existing wells, which become un-usable or become dead, have been plugged and the service providers were to explore the possibility of new oil wells by making...

Disallowance of exemption claimed u/s 54EC - non filling ROI - investment made in REC - assessee has neither filed return of income u/s 139(1) of the Act, nor in...

Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy...

Wealth tax assessment - the assessee cannot avail exemption for a plot of land, even if it is having an area of less than 500 sq. mts or less, if he had already claimed...

Quick Updates: