Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Waiver of pre deposit - Adjustment of excess credit taken in ...

Service Tax

August 29, 2014

Waiver of pre deposit - Adjustment of excess credit taken in subsequent year - Bar of limitation - , there is no evidence forthcoming from the records that the taking of credit was on account of any intention to evade service tax - stay granted - AT

View Source

 


 

You may also like:

  1. Suo moto adjustment of excess service tax paid for short paid service tax of subsequent year - Bar of limitation -self adjustment of excess tax allowed - AT

  2. Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

  3. Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

  4. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

  5. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  6. Waiver of pre deposit - CENVAT Credit - consulting engineer service - Credit taken on strength of debit notes - Appellants have a prima facie made out a good case for...

  7. Adjustment of excess amount of service tax paid - Scope of the term subsequent period

  8. Waiver of pre-deposit - Scope of term 'undue hardship' - - AT

  9. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

  10. Validity of adjustment of pre-deposit with Cenvat Credit - Amount adjusted through debit of DRC-03 account maintained in the present GST regime - CENVAT Credit that was...

  11. Adjustment of pre-deposit with cenvat credit - petitioner was entitled to have this adjustment of his credit amount against his liability under Section 35 F of the...

  12. Unexplained Credit – Addition u/s 68 - Additin where fixed deposits taken during the earlier years - fixed deposits renewed during the year - No addition during the...

  13. Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

  14. Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

  15. Maintainability of appeal - seeking waiver from making mandatory pre-deposit of 7.5% required to institute an appeal before the CESTAT - When the Statute does not...

 

Quick Updates:Latest Updates