Home Highlights October 2018 Year 2018 This

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1. 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...

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. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

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

5. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

6. 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...

7. 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...

8. Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the...

9. Rate of tax - whether service tax was required to be paid @ 8% when services were rendered or @ 10.2% rate of service tax prevailing on the date of rendering of service...

10. Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - AT

11. Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

12. Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT

13. 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...

14. Enhancement in the rate of GST - There shall be a direction to the first respondent to pass appropriate orders for making suitable budget allocation for reimbursing the...

15. 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...