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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Recovery of service tax - merely on issuance of show ...

Service Tax

July 10, 2015

Recovery of service tax - merely on issuance of show cause-cum-demand notice, the bank account could not have frozen and attached. More so, when the petitioner claims to have made some payments - HC

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  2. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

  3. Payment of service tax before issuance of SCN - There is no bar to issuance of a show-cause notice for imposing a penalty. - AT

  4. 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

  5. Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

  6. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

  7. Classification of the product - Hajmola Candy - the re-classification will operate only prospectively from the date of issuance of show cause notice and no demand for...

  8. When that demand mad eby the revenue itself is time barred under the Act, High Court can interfere at the stage of issuance of show cause notice - HC

  9. Confirmation of demand without issuance of Show Cause Notice - Matter remanded back to the adjudicating authority to decide the issue with an independent mind - HC

  10. Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

 

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