Home Highlights May 2017 Year 2017 This

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1. Extended Period of Limitation - Suppression etc. cannot be imputed against the appellant merely because they failed to pay the tax on time. It is settled legal position...

2. 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...

3. Extended Period of limitation – utilization of Cenvat Credit for exempted and non exempted services - It was not a case of mere omission to give correct information -...

4. Liability of service tax has been confirmed on the basis of mere omission to give correct information is not suppression facts unless it was deliberate to stop the...

5. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

6. Extended period of limitation - the expression "suppression of facts", has to take colour from the words whose company, it appears in. A mere non-disclosure of...

7. Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

8. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

9. Extended period of limitation - Short payment of Service Tax - The suppression of facts should be deliberate and in taxation laws it can have only one meaning, namely...

10. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

11. Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

12. Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

13. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

14. Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

15. Extended period of limitation - suppression of facts - Claiming SSI exemption - Suppression of turnover - As the demand is based on the basis of information appearing in...