Home Highlights December 2013 Year 2013 This

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1. Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the...

2. Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

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

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

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

6. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

7. 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...

8. Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their...

9. Time Limitation - demand of interest - even where no period of limitation is provided for recovery of interest, yet a reasonable period has to be read into the provision...

10. 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

11. 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...

12. 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...

13. 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...

14. Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the...

15. 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 -...