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Service Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Condonation of delay - Advocate, due to problems in his ...

Service Tax

June 3, 2013

Condonation of delay - Advocate, due to problems in his matrimonial life, did not pay attention - matter restored before tribunal for fresh decision. - HC

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  1. Penalty u/s 271(1)(c)- additions u/s 68 - the contention of the assessee cannot be straightway rejected that such error may occur due to software problem - AT

  2. Condonation of delay - delay is of 20 years - Here, the applicant wants to condemn the advocate behind his back. In my view, it is impermissible and unacceptable....

  3. Condonation of delay in filing appeal – Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of...

  4. Levy of GST - Reverse Charge on Legal Services - Services provided by an individual advocate including a senior advocate or firm of advocates - Corrigendum notifications issued

  5. ATTENTION: All DIRECTORS of ANY COMPANY Updating of Income Tax PAN details in MCA21 DIN DATA

  6. Short shelf-life cannot be equated with no shelf-life. Shelf-life of 2 to 3 days – Product is marketable and excisable - SC

  7. Legal and professional charges - capital or revenue in nature – Fee paid to advocates for SLP filed before the Supreme Court - held as revenue in nature - AT

  8. Professionals like advocates using residential premises for commercial use are liable to pay electricity charges at commercial rates - HC

  9. RANSOM (FIROTI) IS PAID TO SECURE LIFE AND IS NOT AN OFFENCE- EXPENSES ALLOWABLE. - Article

  10. RANSOM (FIROTI) IS PAID TO SECURE LIFE AND IS NOT AN OFFENCE- EXPENSES ALLOWABLE. - Article

 

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