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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Levy of service tax on charges collected on dishonoring of ...

Service Tax

August 16, 2013

Levy of service tax on charges collected on dishonoring of cheques - Service being intangible, arguments are raised based on Rule 5 of Service Tax (Determination of Value) Rules, 2006 etc. But the situation is essentially the same as in the case of removal of inputs without reversal of credit taken and prima facie cannot be approved of and full recovery of such amount may be prima facie justifiable - AT

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  9. Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

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