Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Whether wrong classification of service category required service tax payment again?

Service Tax - Started By: - Yatin Bhopi - Dated:- 22-5-2015 Last Replied Date:- 15-1-2016 - Dear ExpertsEA2000 audit is going on for our Service tax registration. In year 2012 to 2014 we have made service tax payment in consulting engineering service instead of intellectual property service due to wrong classification of service. Now EA 2000 auditors are insisting to pay us service tax again in intellectual property. We argued that since payment has already been made for same service there will .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ny citations of CESTAT wherein the appeals have been allowed where the classification of Service is an issue, but the Service Tax has been deposited. CBEC has already clarified in its instruction letter (F. No. B2/8/2004-TRU), dated 10-09-2004) that it has to be ensured that there should not be double taxation and Service is taxed only once under the appropriate category. Refer to CBEC Circular No. 51/13/2002-ST8, dated 07-01-2003 which provides that: any service (transaction) can be taxed only .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

i, I fully agree with your views. Undoubtedly, wrong accounting code or wrong assessee code cannot cause revenue loss to Central Govt. except upsetting proper accounting system which is also a lapse. In this context, High Court Ahmedbad has passed judgement in favour of assessee. CX - Duty deposited under wrong ECC number by mistake - Communication by Department to pay duty again under correct code and to seek refund of duty paid under wrong code is quashed - Such mistake cannot result in harsh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version