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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Demand of Service tax - discrepancy in the figures in the ...

Service Tax

April 15, 2014

Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - there was no suppression of fact on the part of the respondent - AT

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  1. Waiver of pre deposit - Demand of service tax - Business Auxiliary Services - the case cannot decided solely for the reason that figures are taken from the expenditure...

  2. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

  3. No demand can be confirmed by comparing the ST-3 return figures with balance sheet figures, in the absence of any evidence to the contrary that income in the balance...

  4. Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

  5. Short-payment of service tax on the basis of difference between the gross taxable value shown in the ST-3 Returns and receipts shown in the Balance Sheet - stay granted partly - AT

  6. Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without...

  7. Demand of service tax for differential amount - mis-matching the ST-3 return with the figures in the receipts shown in the balance sheet - It is mere an assumption that...

  8. Short payment of service tax - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - It is established principle of law that the turnover figures...

  9. Recovery of differential Service Tax - amounts paid by NHAI as TDS - The appellant has also not been able to make out a case on limitation for simple reason that despite...

  10. Difference in income shown in the balance sheet and in ST-3 returns – differential service tax demand has arisen because of different methods followed for the purpose of...

 

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