Home Highlights February 2014 Year 2014 This

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1. Adjournment sought - request for adjournment made by the Revenue - Pandemic, health, stress and advanced age can be a relevant factor for the assessee who is a senior...

2. Power of adjournment - giving a choice of three dates for personal hearing in one letter and seeking of adjournment by the appellant by one month, would not amount to...

3. Ex-parte order rejecting the repetitive adjournments - The petitioners had no right to seek unlimited adjournments nor seek adjournment without any basis. - HC

4. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

5. Maintainability of appeal - non-prosecution of the case - Matter has been listed quite a number of times in the past and appellant has been abstaining from attending the...

6. Adjournment request - tribunal refused to adjourn the hearing and dismissed the appeal - when such requests were received by the Tribunal, seeking an adjournment of the...

7. Penalty u/s 271(1)(b) – failure to comply with the statutory notice u/s 142(1) - assessee sought the adjournment of the case to January/ February 2011 but AO refused to...

8. Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for...

9. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

10. Tribunal had passed the exparte order directing pre-deposit - repeated adjournment sought by the counsel - matter restored before tribunal for reconsideration - HC

11. Tribunal dismissed the appeal despite the adjournment sought by the appellant - The order passed by the Tribunal being contrary to the principles of natural justice - HC

12. Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered...

13. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

14. Seeks to amend Service Tax Rules - Notification

15. Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund...