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TMI Short Notes

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TMI Short Notes on various issues


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

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

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

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

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

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

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

  8. 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?

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

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

  11. 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?

  12. 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?

  13. 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?

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

  15. 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?

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

  17. 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?

  18. 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?

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

  20. 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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