Home Highlights August 2014 Year 2014 This

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1. Demand beyond normal period of limitation - Whether waiver of penalty u/s 80 would mean that no demand can be confirmed beyond the normal period of limitation - stay...

2. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

3. Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT

4. Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

5. 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...

6. If there is no mens rea, no mandatory penalty u/s 11AC - SC

7. Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC

8. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

9. Applicability of normal period of limitation - whether the normal period of limitation of 18 months is to be applied or 30 months to be applied for demanding service tax...

10. Renting of Immovable Property Service - there is no justification for invoking the extended period and inasmuch as the entire demand is beyond the normal period of limitation.

11. Classification - Extended period of limiation - Change in the opinion of Audit Wing - prima facie demand beyond the normal period of limitation is not sustainable - HC

12. 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...

13. Demand of service tax on the basis of 26AS (TDS statement) - Extended period of limitation - the figures reflected in Form 26AS cannot be used to determine Service Tax...

14. Determination of normal period of limitation - Extension of period from 18 months to 30 months - The amendment will not put life into dead cases but those which are...

15. SCN were issued periodically for normal period therefore there was no suppression of facts and for that reason only for every period within normal period of one year,...