Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Extended period of limitation - The Appellant concealed the ...

Service Tax

October 3, 2022

Extended period of limitation - The Appellant concealed the correct taxable amount with the service tax department, until the Departmental officers initiated an inquiry in this regard. These facts were suppressed with intent to evade the payment of service tax due on various taxable services provided by them thereby facilitating the evasion of service tax payable on the said services so rendered by them. - Demand confirmed - AT

View Source

 


 

You may also like:

  1. Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

  2. Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed...

  3. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

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

  5. 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...

  6. CENVAT Credit - During the period, the credit cannot be utilised in excess of 20% of the amount of service tax payable on taxable output services. Therefore, if service...

  7. 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...

  8. Works Contract Services - Service Tax registration not taken - service tax not paid - while confirming the demand of service tax for the extended period of limitation,...

  9. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

  10. Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had...

  11. Extended period of limitation - Non-payment of service tax - advertising services - the assessee has definitely suppressed the value of taxable services rendered and...

  12. Extended period of limitation - Consulting Engineer Services - place of provision of services - Taxable territory - State of J&K. - Once it is not the case of...

  13. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

  14. Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

  15. Adjustment of excess amount of service tax paid - Scope of the term subsequent period

 

Quick Updates:Latest Updates