Waiver of pre-deposit - Tribunal ought to have dealt with the ...

High Court Denies Relief in Service Tax Case Despite Tribunal's Oversight on Wilful Misrepresentation Argument. Amount Contested is 33%.

March 13, 2015

Case Laws Service Tax HC

Waiver of pre-deposit - Tribunal ought to have dealt with the specific contention of the petitioner with regard to the non establishment of the fact of wilful misrepresentation/suppression, while dealing with the contentions of the petitioner on limitation - But since the amount is only around 33% of the total demand, no relief - HC

View Source

← Previous Next →

Waiver of pre-deposit - Tribunal ought to have dealt with the ...

High Court Denies Relief in Service Tax Case Despite Tribunal's Oversight on Wilful Misrepresentation Argument. Amount Contested is 33%.

March 13, 2015

Case Laws Service Tax HC

You may also like:

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...

The case pertains to the classification of services provided by M/s Intelsat to the respondent as either 'Telecommunication Services' or 'Support Services for Business...

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

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

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...

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

CESTAT adjudicated a service tax dispute involving works contract services for construction projects. The tribunal ruled that construction services for educational...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

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 adjudicated a service tax dispute involving contractual advances and service tax adjustments. The tribunal held that service tax is leviable only on actual...

ITAT adjudicated a tax dispute concerning technical services fees under Section 9(1)(vii) of the Income Tax Act and India-Netherlands Tax Treaty. The tribunal determined...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Quick Updates: