TMI Short Notes

TMI Short Notes on various issues

1. The Intersection of International Business and Service Tax: The Export of Services Under Indian Service Tax Law

   ---

2. Analyzing the Implications of Delay in Tax Adjudication: A Case Study

   ---

3. Reverse Charge Mechanism (RCM): Service Tax Implications for Exporters: A Legal Perspective on Foreign Bank Charges

   ---

4. Legal Nuances in CENVAT Credit Rules and Extended Limitation Periods: A Detailed Analysis

   ---

5. Cenvat Credit - Input Service Distributors and the Extended Period of Limitation in Service Tax Law: A Case Analysis

   ---

6. Principles of Natural Justice upheld by the Court/s.

   ---

7. Foreclosure of the right to reply to a notice by the Noticee is a violation of principles of natural justice/right to be heard.

   ---

8. Whether the vessels or ships that are afloat are not goods and immovable property? - CESTAT says Yes. - Whether GST would be applicable on sale / supply of floating vessels or ships?

   ---

9. Adjustment of excess paid service tax – rule 6(3) of STR, 1994
   1 Comment

   ---

10. Whether SBC is levied on all or selected services?

    ---

11. Does a person providing both exempted and taxable service and reversing credit @ 7% of value of exempted service under Rule 6 of Cenvat Credit Rules, does he need to reverse the SBC also

    ---

12. How would liability be determined in case of reverse charge services where services have been received prior to 15.11.2015 but consideration paid post 15.11.2015?

    ---

13. Whether SBC would be applicable on services covered by Rule 6 of Service Tax Rules (i.e. air travel agent, life insurance premium, purchase and sale of foreign currency and services by lottery distributors/selling agents)?

    ---

14. How would the service tax and Swachh Bharat Cess (SBC) be calculated on restaurant services covered under Service Tax (Determination of Value) Rules, 2006.?

    ---

15. How would the tax (Service Tax and SBC) be calculated on services covered under Rule 2A, 2B or 2C of Service Tax (Determination of Value) Rules, 2006.?

    ---

16. What would be the point of taxation for Swachh Bharat Cess?

    ---

17. Whether Cenvat Credit of the SBC is available?

    ---

18. How will SBC be calculated for services where abatement is allowed?

    ---

19. How will the SBC be calculated for services under reverse charge mechanism?

    ---

20. Whether SBC is a ‘Cess’ on tax’ and we need to calculate SBC @ 0.50% on the amount of service tax like we were earlier doing for calculating Education Cess and SHE Cess?

    ---

21. What would be effective rate of service tax and SBC post introduction of SBC?

    ---

22. Whether separate accounting code will be there for Swachh Bharat Cess

    ---

23. Whether SBC would be required to be mentioned separately in invoice?

    ---

24. How will the SBC be calculated?

    ---

25. Where will the money collected under SBC go?

    ---

26. Why has SBC been imposed?

    ---

27. Whether SBC would be leviable on exempted services and services in the negative list?

    ---

28. What is the date of implementation of SBC?

    ---

29. What is Swachh Bharat Cess (SBC)?

    ---

30. Whether there is any provision regarding refund of application fee if applicant withdraw the application?

    ---

31. Whether Advance Ruling Authority can reconsider or review its own order after giving final answer on the matter applied for?

    ---

32. Whether Advance Ruling application can be filed for a question related to Circular issued by the Central Board of Excise & Custom? Is there any difference between Circulars and Notifications issued by the department?

    ---

33. Whether a Government company can apply for a advance ruling ? if yes, whether subsidiary of a government company will be treated as a government company who can apply for a advance ruling ?

    ---

34. Whether appeal can be filed against the order of Advance Ruling Authority ? If no, whether there is any other remedy available to file a objection against the order?

    ---

35. Whether an appeal can be filed by the person on an entirely different ground, in whose favour decision has been made? Whether if decision of Commissioner appeal is in favour of department, it can be challenged by the department?

    ---

36. Whether appeal filed by the person other than aggrieved party is maintainable?

    ---

37. Whether an appeal can be restored by filing fresh appeal which was earlier rejected on some grounds?

    ---

38. Whether proceedings can be reopened on the basis of a favourable decision in another case?

    ---

39. Whether a wrong decision by jurisdictional court is binding on the parties in absence of any appeal by either parties?

    ---

40. Whether an order becomes a final order if no appeal has been filed against it?

    ---

41. Whether right to appeal is a inherent right? Whether it is necessary that right of appeal must be exist in a statute?

    ---

42. What is the meaning of 'Reason to Believe' in context to search & seizure provisions?

    ---

43. Whether in case, composite price (inclusive of service tax) is shown in invoice and no separate duty indicated , will be treated as unjust enrichment i.e. burden of service tax liability has been transferred?

    ---

44. Whether Doctrine of unjust enrichment is applicable on finalisation of provisional assessments?

    ---

45. Whether Doctrine of unjust enrichment is applicable on duty paid under protest?

    ---

46. Whether data in "CD" can be a admissible evidence for refund claim under Section 11B? Whether data in CD can be used to prove that the incidence of service tax liability has not been transferred to other party i.e. there is no enjust enrichment?

    ---

47. Whether limitation of refund filing is applicable on the cases where amount paid to the department are not in nature of service tax? Whether limitation of refund filing is applicable on deposits made with the department?

    ---

48. Whether deposit of service tax before rendering services will be covered under limitation of refund provisions i.e. refund application should be filed with in 1 year of payment of service tax?

    ---

49. Whether Appellate authority has empowered to increase the penalty? Whether Appellate authority can impose a fresh penalty?

    ---

50. Whether the penalty under section 78 of the Finance Act, 1994 can be reduced below the minimum limit prescribed by invoking section 80 of the Finance Act, 1994?

    ---

12