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 May 2015 Year 2015 This

Recovery of service tax without making assessment - Impugned ...


Demand for Interest Without Assessment u/s 87 Deemed Legally Unsustainable; Coercive Threats Invalid.

May 9, 2015

Case Laws     Service Tax     HC

Recovery of service tax without making assessment - Impugned communication which demands the Petitioner to make payment of the interest and also threatens them that in the event the said payment of interest is not made, coercive action under Section 87 would be taken against them, would not be sustainable in law. - HC

View Source

 


 

You may also like:

  1. Recovery of interest u/s 87 without issuance of SCN - in cases where duty has been paid belatedly and interest has not been paid, interest needs to be demanded and...

  2. Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

  3. Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

  4. Attachment of petitioner's Bank Account - service tax liability not determined - Without adjudication, no steps for coercive recovery u/s 87 of the Finance Act can be...

  5. The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order....

  6. Job Work: The Tribunal observed that there was no evidence to substantiate the allegation that the appellant carried out activities amounting to 'manufacture' such as...

  7. This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

  8. ITAT invalidated assessments due to improper approval under Section 153D. The Additional CIT failed to exercise proper supervisory authority by issuing a symbolic...

  9. Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by...

  10. The ITAT quashed the reopening of assessment under section 147, finding it invalid on two grounds. First, the reasons recorded by the AO were vague and incomplete,...

  11. Deemed dividend u/s 2(22)(e) is not taxable in the hands of the assessee company if it is not a shareholder in the companies that extended loans. It is chargeable to tax...

  12. Demand of interest - additional demand of tax due to denial of ITC where credit notes issued by the party - The law does not envisage assessee to predict final...

  13. Demand of interest - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - AT

  14. The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

  15. Demand under Section 87 from debtors of Petitioner – Recovery order issued within two days of SCN – Liability of Petitioner yet to be crystallised; Resorting to Section...

 

Quick Updates:Latest Updates