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1. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

2. Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the petitioners in filing revised returns immediately after noticing error on...

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

4. 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...

5. Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime...

6. Amendment of section 73 - Service Tax - The limitation period for recovery of service tax not levied or paid or short- levied or short paid or erroneously refunded, for...

7. Short payment of Service tax in the month of July, 2011 due to the adjustment of service tax paid in excess in the month of May, 2011 - Section 13 of the General Clauses...

8. Error in payment of service tax - service tax registration number of another unit used wrongly - merely because the service tax paid under different registration but by...

9. Levy of interest for late deposit of TDS for two months instead of one month - delay of few days - the question of levy of interest for the second month can arise only...

10. Addition on account of short deposit of Dividend Distribution Tax (DDT) - we do not find mention of any of the provisions of the income tax act which provides that short...

11. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

12. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

13. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

14. 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...

15. CENVAT Credit - short/delayed payment of service tax - It cannot be said that the appellant had any intention, much less willful intention not to pay service tax in...