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Service Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Predeposit – non payment of service tax – petitioner shall pay ...

Service Tax

May 2, 2013

Predeposit – non payment of service tax – petitioner shall pay the pre-deposit amount as ordered by the respondent appellate authority - HC

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  1. Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC

  2. Non-compliance of pre-deposit order - dismissing the appeal for non compliance of the predeposit order cannot be faulted - HC

  3. Demand of service tax on reverse charge basis - Payment of pre deposit done from CENVAT Credit account - the pre-deposit made is not proper - AT

  4. Requirement of pre-deposit - Direction to deposit 75% of the awarded amount in terms of Section 19 of Micro, Small and Medium Enterprises Development Act, 2006 -...

  5. Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

  6. SVLDRS - The dispute revolves around whether 50% of the amount paid by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, should be...

  7. Service tax was paid on a service which was held as non taxable, limitation of one year not applicable to claim refund as this amount to be treated as Deposit

  8. Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT

  9. Waiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - stay order modified -...

  10. In case of non-payment of pre-deposit, appeal should not have been admitted or else rejected but dismissal of appeal without consideration of its merit requires...

 

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