HC dismissed the writ petition challenging service tax liability. ...

Service Tax Challenge Dismissed: Subcontractor Fails to Produce Documents Within Statutory Limitation Period

April 22, 2025

Case Laws Service Tax HC

HC dismissed the writ petition challenging service tax liability. The petitioner, a subcontractor, failed to produce requisite documents and challenge the tax order within the prescribed three-month statutory period under Section 35(b) of the Central Excise Act and Section 86 of the Finance Act. The court found the petitioner liable for service tax despite claims of potential double taxation, as the adjudicating authority had already considered tax deposits by principal contractors. The writ application was filed significantly beyond the limitation period, rendering the judicial review inappropriate and procedurally unsustainable.

View Source

← Previous Next →

HC dismissed the writ petition challenging service tax liability. ...

Service Tax Challenge Dismissed: Subcontractor Fails to Produce Documents Within Statutory Limitation Period

April 22, 2025

Case Laws Service Tax HC

You may also like:

Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

The High Court dismissed the appeal challenging the order issued by the National Faceless Appeal Centre (NFAC) u/s 250 of the Income Tax Act. The court held that the...

Evasion of service tax - allegation that Appellant have collected the service tax from the customers but not paid it to Department - In the present matter revenue in...

CESTAT adjudicated a service tax dispute involving multiple service providers. The tribunal partially allowed the appellant's appeal, exempting services provided to...

The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based...

HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to...

Recovery of service tax with interest and penalty - entitlement to the benefit of the VCES Scheme -Despite directions from the Commissioner (Appeals) to produce...

CESTAT examined service tax liability for electricity transmission/distribution services. Court held subcontractors must pay service tax independently even if main...

Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

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...

Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

Quick Updates: