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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Demand without issue of show cause notice - Telephone services - ...

Service Tax

January 7, 2014

Demand without issue of show cause notice - Telephone services - Demand of differential tax u/s 73 - Best Judgement Assessment u/s 72 - demand set aside - AT

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  1. Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

  2. Demand of differential tax - The present show cause notices are reassessment of reassessment for the same period - Such authority is not available to Revenue.

  3. Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

  4. Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

  5. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

  6. Validity of summary order and SCN - A perusal of the impugned show-cause notice (Annexure-5) issued under section 73 of the Act shows that it completely lacks in...

  7. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  8. Confirmation of demand without issuance of Show Cause Notice - Matter remanded back to the adjudicating authority to decide the issue with an independent mind - HC

  9. Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -...

  10. Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as...

 

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