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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Extended period of limitation - If non-payment of service tax is ...

Service Tax

June 6, 2014

Extended period of limitation - If non-payment of service tax is taken as one of the criterion for invokation of longer period of limitation, then the normal period would not be applicable, in any case of demand of service tax. - AT

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  9. Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT

  10. Mere non-payment will not be a ground to invoke proviso to Section 73(1) of the Act - there was no material against the respondent for invoking the extended period.

 

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