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Service Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Demand of service tax on advances received - Validity of demand ...

Service Tax

July 8, 2023

Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the appellant is works contract services and the appellant has obtained advances for execution of the activity of works contract services and the revenue has not classified the activity undertaken by the appellant under works contract services and no demand is made for works contract services - AT

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  1. Valuation - inclusion of notional interest on advances received - they did not extend this cash discount to those dealers who are not making advance payment - additions...

  2. Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

  3. Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

  4. Business Auxiliary Services - appellants received certain commission on an agreed basis from the hotels on the payment made by the customers - demand of service tax confirmed.

  5. Import of servcies - there is no evidence as to why the payment was made in 2008-09 in respect of the service received in 2004-05 - demand of service tax confirmed - AT

  6. Mobilization advances - the demand of service tax on advances received is unsustainable when asessee has paid service tax on the total value of services periodically...

  7. Demand of service tax on advances received - works contracts - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service...

  8. Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form...

  9. Duty demand - Shortage of stock - Clandestine removal of goods - information received from the Income tax Department cannot be made the sole basis for confirmation of...

  10. Demand without issue of show cause notice - Telephone services - Demand of differential tax u/s 73 - Best Judgement Assessment u/s 72 - demand set aside - AT

 

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