Home Highlights May 2014 Year 2014 This

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1. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

2. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

3. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

4. NEEDED URGENTLY - A COMPLETELY NEW ST-3 RETURN FORMAT - Article

5. Refund claim - rejection of claim on the ground of nondisclosure of availment of Cenvat Credit in ST-3 Returns - the mistake committed by the appellant is merely a...

6. Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...

7. Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct...

8. Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from...

9. Difference in income shown in the balance sheet and in ST-3 returns – differential service tax demand has arisen because of different methods followed for the purpose of...

10. Demand of Service Tax - The present show cause notice is totally presumptive. Further, the difference in turnover in ST-3 return and income tax return could be on...

11. Liability of service tax - unbilled revenue amount - mobilization advance - The Service tax is paid on the basis of the revenue realized towards the provision of the...

12. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

13. Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

14. Penalty u/s 221 r.w.s. 140A - default of non-payment of taxes on due date - Provisions of Section 140A (3) can apply only when there is a self-assessment tax payable...

15. Revised return - original return of income was filed within time - Revised return is a loss return which should have been filed within the time specified u/s 139(3) of...