Recovery of short paid service tax - post GST era - The demand ...

Service Tax

December 25, 2023

Recovery of short paid service tax - post GST era - The demand cum show cause notice for recovery of short deposit of service tax for the financial years 2014-2015, 2015-2016 and 2017-2018 shall be deemed to have been instituted and continued under the repealed law and cannot be pre-empted with reference to the time frame under section 74 (10) of the Act of 2017. Hence, the impugned show cause notice cannot be said to be ex facie without jurisdiction or time barred. - HC

View Source

← Previous Next →

Recovery of short paid service tax - post GST era - The demand ...

Service Tax

December 25, 2023

You may also like:

Transfer of TDS from Pre-GST era to Post-GST era - This Court feels that issuing the impugned show cause notice by denying the transfer of TDS from the pre-GST era to...

Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

Validity of order quashing the show cause notice (SCN) by the writ court - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has...

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without...

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

Quick Updates: