TMI Short Notes

TMI Short Notes on various issues

1051. Whether a wrong decision by jurisdictional court is binding on the parties in absence of any appeal by either parties?

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1052. Whether an order becomes a final order if no appeal has been filed against it?

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1053. Whether right to appeal is a inherent right? Whether it is necessary that right of appeal must be exist in a statute?

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1054. What is the meaning of 'Reason to Believe' in context to search & seizure provisions?

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1055. 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?

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1056. Whether Doctrine of unjust enrichment is applicable on finalisation of provisional assessments?

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1057. Whether Doctrine of unjust enrichment is applicable on duty paid under protest?

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1058. 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?

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1059. 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?

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1060. 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?

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1061. Whether Appellate authority has empowered to increase the penalty? Whether Appellate authority can impose a fresh penalty?

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1062. 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?

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1063. Whether the penalty under Section 76 of the Finance Act, 1994 can be reduced below the limit prescribed by the section?

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1064. Whether Service tax paid by back calculations i.e. service tax separately not charged will be covered under the scope of Sec.73A? Whether unjust enrichment provision will be applicable on such service tax payment?

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1065. Whether assessee is liable to pay collected service tax as per provision of Sec.73A even if his turnover is below the taxable turnover i.e. if assessee is availing small service provider exemption?

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1066. Whether ignorance of law can be a factor for not to revoke extended period of limitation?

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1067. In what circumstances extended period of limitation is not enforceable? Whether SCN can be issued for period beyond 18 months even if assessee has bona fide belief regarding service tax liability?

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1068. Whether show cause notice related to period beyond 18 months or 5 years as the case may be, is valid in law ?

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1069. Whether it is mandatory to mention specific head / sub head of services in SCN in which demand of service tax has been raised?

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1070. Whether issuance of SCN under section 73 is mandatory to fix the liability of the assessee? Whether demand of service tax and interest is not sustainable in absence of SCN?

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1071. Whether it is necessary to provide opportunity of being heard before passing order of finalisation of provisional assessment?

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1072. Whether appeal can be filed against the provisional assessment?

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1073. Whether mere non filing of Memorandum in ST-3A means no provisional assessment has been made?

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1074. Whether best judgement can be done by assessing authority totally arbitrarily i.e. based on his guess work?

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1075. What is the difference between Assessment based on Best Judgement and Assessment based on books of accounts? Whether high court has power to substitute best judgement made by assessing authority?

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1076. What is the meaning of Assessment? What is the meaning of Assessee?

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1077. What is the relevance of self declaration given at the end of service tax return regarding to self assessment?

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1078. Whether records can be preserved in electronic form? if yes, what procedure is need to be followed for keeping them in electronic form?

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1079. What will be treatment in case of partial reverse charge if service provider is covered under SSI exemption i.e. he is not liable to pay any service tax?

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1080. What changes have been made in services by way of supply of manpower for any purpose or security services vide Finance Bill,2015?

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1081. What is the meaning of Partial reverse charge? Which services are covered under partial reverse charge as on 01/04/2015? Whether service tax liability may be on the persons other than service provider and service receiver?

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1082. What is the meaning of aggregator? Who is liable in the case of aggregator? What will be if aggregator or any his representative does not have any physical presence in taxable territory?

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1083. How the exemption under this notification will be calculated if the service provider has more than one premises or providing more than one service? What treatment will be done in this case while calculating previous year turnover? What if there are co-owners, exemption will be available to both the owners or not?

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1084. Whether Small service provider exemption is available to those persons who are covered under reverse charge mechanism?

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1085. Whether service provider has the option of not availing the exemption under this notification?

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1086. Whether service provided under own brand name or trade name is entitled to the exemption under notification no.33/2012 dated 20-6-2012 w.e.f. 1-7-2012?

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1087. What are the consequences if registration is not granted with in 7 days of the application? Is there any difference if application has been made for Centralised registration?

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1088. Whether Registration of service tax can be refused ? Whether Service tax authorities can issue registration certificate suo moto ? Also whether registration can be granted in category other than applied in registration application?

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1089. Is it mandatory to surrender/ cancel the registration certificate after ceasing to provide taxable service? Is there any specific format for surrender of registration certificate?

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1090. Whether service tax registration certificate is transferable? What are the consequences if business transferred to other party?

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1091. Are there any different guidelines for registration of a single premises? if yes, what are the guidelines for registration of a single premises?

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1092. What are the principles for determining essential character of a product, in case they are naturally bundled?

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1093. Whether service tax liability can be discharged by the agent, appointed by the service provider?

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1094. What is the liability /consequence if service tax payment has been made in wrong head?

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1095. Whether Service tax payment is allowed on cash receipt basis ? if yes, in what cases payment is allowed on cash basis instead of accrual basis?

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1096. Whether a circular contrary to the provisions of law is valid and enforceable in the eyes of law?

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1097. Whether circulars are binding on Courts including High Court and Supreme Court?

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1098. Whether circulars are binding on Qusi judicial authorities? If Yes, to what extent and scope / limitation?

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1099. Whether components of a composite transaction amounting to supply of labour/rendition of service(s), under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act, 1994 (the Act) - inserted by the Finance Act, 2007, w.e.f 01-06-2007; or are also comprehended within the ambit of existing (as on 01-06-2007) taxable services such as Commercial or Industrial Construction Service (CICS);Construction of Complex Service (COCS); or Erection, Commissioning or Installation Service (ECIS).

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1100. Specified persons for the purpose of Advance Ruling u/s 96A of the Chapter V of the Finance Act, 1994

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