Home Highlights April 2012 Year 2012 This

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1. Service Tax Liability - who is liable to discharge - service tax liability discharged through the agent is sufficient - AT

2. 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...

3. Levy / waiver of penalty - looking into the fact that the main cable operator M/s SIFY had discharged Service Tax on the entire amount collected from the customers,...

4. Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

5. Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

6. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

7. Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

8. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

9. Waiver of penalty or benefit of reduced penalty @25% - Appellant has shown reasonable cause for non payment of service tax and considering facts that the appellant has...

10. Validity of order of settlement commission whereas service tax liability has been settled at a certain sum with interest and penalty - petitioner discharged service tax...

11. Penalty u/s 76 & 78 - short payment of service tax - once in a year, the appellant themselves reconcile the statements and discharge the differential service tax...

12. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

13. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

14. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

15. Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause...