Validity of Rule 5A - power to audit of service tax records - ...

Court Examines Validity of Rule 5A on Auditing Service Tax Records; Respondents Temporarily Halted from Further Actions.

December 11, 2014

Case Laws Service Tax HC

Validity of Rule 5A - power to audit of service tax records - respondents are prevented from proceeding further in connection with the impugned communication - HC

View Source

← Previous Next →

Validity of Rule 5A - power to audit of service tax records - ...

Court Examines Validity of Rule 5A on Auditing Service Tax Records; Respondents Temporarily Halted from Further Actions.

December 11, 2014

Case Laws Service Tax HC

You may also like:

The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the...

Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

The Supreme Court examined the validity of a guideline issued by the Institute of Chartered Accountants of India (ICAI) imposing a numerical restriction on the maximum...

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

CESTAT examined service tax liability for electricity transmission/distribution services. Court held subcontractors must pay service tax independently even if main...

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...

Reduction of penalty u/s 78 of FA - non-payment of service tax - appellant has not recorded the said transactions in their specified records - Penalty reduced to 50% of...

The Income Tax Appellate Tribunal (ITAT) examined the taxability of income in India regarding management service fees. For quality development and training services, the...

The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Quick Updates: