Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Demand based on original return ignoring the revised return - ...

Service Tax

December 29, 2014

Demand based on original return ignoring the revised return - when a revised return is filed, the proper course would have been to call the assesses and ask them to explain why the difference has arisen and why the taxable value was -not shown correctly - stay granted - AT

View Source

 


 

You may also like:

  1. Filing of revised return - denial of loss - Considering the revised return date as belated return, whereas original ITR was filed in time - the intimation under...

  2. Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy...

  3. Claiming carry forward of loss at a higher level - Revised return - Since the assessee furnished the revised return within the stipulated period claiming loss at a...

  4. Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)...

  5. 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...

  6. Carry forward of business loss - original return was filed u/s 139(1) within time declaring positive income - later revised return u/s 139(5) filing declaring loss - On...

  7. Filing of revised return - time limit for filing of revised return - Rule 7B of Service Tax Rules-1994 - the revenue authorities have failed to consider the aspect of...

  8. CENVAT credit - input services - intermediary services - Demand has been raised on the basis of original returns. In fact, the appellant has filed revised returns, in...

  9. Validity of revised return 139(5) - Revised return did not conform to the prescription of section 139(5), before its substitution w.e.f. A.Y. 2017-18, which provided for...

  10. Validity of Proceedings u/s 144C - Eligible assessee - Original ITR filed declaring the status as "Resident" - In the revised ITR the status declared as "Non-Resident" -...

  11. Non considering the revised return filed by the assessee for rectifying the mistake in claim of depreciation - In this case, the original return was not filed under...

  12. Addition of amount shown in revised return under the pressure of the department - revised return should relate back to the return originally filed, minus the omissions...

  13. Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

  14. Claim of expenditure in the revised return - Once, the assessee has realized that the claim was wrongly not made, the assessee has every right to revise the return...

  15. Set off of brought forward loss - Removal of defects in the original return - determination of date of filing of ITR - Once the defects in the original return of income...

 

Quick Updates:Latest Updates