Home Highlights March 2014 Year 2014 This

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1. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

2. Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

3. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

4. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

5. Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when...

6. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

7. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

8. Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the...

9. Error in payment of service tax - service tax registration number of another unit used wrongly - merely because the service tax paid under different registration but by...

10. Demand of differential tax - There are force in the contention of the appellant that part of the service tax being demanded by the Department on RCM basis cannot be...

11. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

12. Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

13. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

14. GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

15. Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...