Extended period of limitation - GTA - The appellants had mostly ...

Service Tax

April 27, 2023

Extended period of limitation - GTA - The appellants had mostly undertaken carrying food and other items as part of PDS. So it cannot be said that appellant has wilfully suppressed any facts and so demand in respect of GTA invoking extended period cannot be sustained. As such, penalties imposed under Sections 77 & 78 of the Finance Act, 1994 are not warranted. - AT

View Source

← Previous Next →

Extended period of limitation - GTA - The appellants had mostly ...

Service Tax

April 27, 2023

You may also like:

Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when...

Import of food items - List of “Out of Scope” items as received from FSSAI

Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

GTA Services - there is no reason to hold that extended period of limitation cannot be invoked as the appellant had wilfully suppressed the facts from the department

CENVAT Credit - Use of steel items for fabrication of tanks - If Jurisdictional Assistant Officer fails to verify the ER-1 return, extended period of limitation cannot...

Rate of VAT - TNVAT - the trade mark registration is meant for the restaurant as well as the products manufactured by it and when the activity of service for providing...

Computation of book profit u/s. 115JB of the Act by excluding prior period item - difference in net profit/loss taken by the assessee and the AO on account of provision...

Denail of Cenvat Credit - whether bought out items are inputs - The appellant is entitled to take CENVAT credit on the bought-out parts used in the installation of boilers - AT

Import of specified high-risk products shall be permitted only through 61 ports - Restricted entry of food items - Order-Instruction

Inspection and verification of goods - time for recording of the final report in Part B of FORM EWB-03, may be extended for a further period not exceeding three days.

Quick Updates: