When an assessee is contesting the leviability of a tax by ...

Tax Payments Made During Appeals Considered Under Protest, Time Bar Not Applicable.

January 9, 2014

Case Laws Service Tax AT

When an assessee is contesting the leviability of a tax by filing appeals the entire payment of tax, during the period of contest, is treated as deemed protest and time bar is not applicable in such cases - AT

View Source

← Previous Next →

When an assessee is contesting the leviability of a tax by ...

Tax Payments Made During Appeals Considered Under Protest, Time Bar Not Applicable.

January 9, 2014

Case Laws Service Tax AT

You may also like:

TDS u/s 195 - assessee in default as per Section 201(1) - As Section 195 is applicable only to a person who is responsible for paying to deduct tax at the time of credit...

Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing...

The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

CESTAT allowed the appeal, holding that the refund claim arising from a successful challenge to an adjudication order constitutes consequential relief exempt from time...

The case before CESTAT Bangalore involved a refund claim for Service Tax paid under protest for Consultancy Services received from abroad under reverse charge mechanism....

Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood...

The Appellate Tribunal held that the term "One Time Upfront Amount" (referred to as premium, salami, cost, price, development charges, etc.) relates to a one-time...

Filing of appeal before Commissioner (Appeals) - time limit - Commissioner of Central Excise (Appeals) was justified in dismissing the appeal as barred by time. - HC

One Time Settlement Scheme for Recovery of Outstanding Dues, 2023. The Court held that the amount deposited by the petitioner, which was categorized as disputed tax,...

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

Quick Updates: