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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

No demand can be confirmed by comparing the ST-3 return figures ...

Service Tax

May 28, 2019

No demand can be confirmed by comparing the ST-3 return figures with balance sheet figures, in the absence of any evidence to the contrary that income in the balance sheet, if excess, reflects the providing of taxable services

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  1. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

  2. Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - there was no suppression of fact on the part of the respondent - AT

  3. Short-payment of service tax on the basis of difference between the gross taxable value shown in the ST-3 Returns and receipts shown in the Balance Sheet - stay granted partly - AT

  4. Difference in income shown in the balance sheet and in ST-3 returns – differential service tax demand has arisen because of different methods followed for the purpose of...

  5. Waiver of pre deposit - Demand of service tax - Business Auxiliary Services - the case cannot decided solely for the reason that figures are taken from the expenditure...

  6. The balance sheet figures are the income figures on accrual basis while the figures shown in ST-3 return were of actual receipt of payment. - Matter remanded back to...

  7. Demand of service tax for differential amount - mis-matching the ST-3 return with the figures in the receipts shown in the balance sheet - It is mere an assumption that...

  8. Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

  9. Validity of SCN - SCN failed to identify the alleged taxable service and the category of service - the demand has been proposed in the show cause notice only because of...

  10. Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without...

 

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