Home Highlights January 2015 Year 2015 This

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1. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

2. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

3. Principles of natural justice - petitioners have been summoned 20 times - The respondents shall issue norms as to how many times, such summons can be issued against the...

4. Propose to set up a common tax code for service tax & excise

5. Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to...

6. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

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

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

9. Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with...

10. Summons in Excise and Service Tax matters - senior management officials such as CEO, CFO, General Managers of a large company or a PSU should not generally be issued...

11. Rejection of appellants’ challenge to Summons, summoning the appellants to appear before the Second respondent - The Court found that the second respondent had...

12. Validity of summon u/s 14 - registration under service tax - The Range Superintendent, being the registration issuing authority, is well within its competence to summon...

13. Gazetted Officer of Customs can obtain Customer details of phone numbers directly from telecom service providers u/s 108 of the Customs Act, 1962 by issuing summons if they refuse.

14. 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...

15. Issuance of summons directly to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative -...