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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

When one of senior officer of the department is dropping the ...

Service Tax

July 21, 2015

When one of senior officer of the department is dropping the demand by adopting a particular interpretation of provision of law, the assessee cannot be held guilty of adopting the same interpretation which is in his favour and availing the credit - AT

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  1. Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the...

  2. Clandestine Removal - Lead Ingots - unrecorded production - demand was dropped in case of 2nd SCN but not against the 1st SCN - both 1st and 2nd show cause notices is...

  3. Revision u/s 263 - Every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interests of the revenue, for example, when an...

  4. Authorization to file an appeal - At least the senior officer such as Commissioner of Income Tax should have carefully perused the record and CIT(A)'s order before...

  5. Status of assessee - period of stay in India - Not Ordinarily Resident in India - Since the NOR status and the purchase of stock option of the assessee is a mixed...

  6. Validity of order u/s 144C - Failure to pass a draft assessment order u/s 144C(1) - This Court is of the view that till the Income Tax Department ensures that the...

  7. Duty demand - FOC kits sold along with JCBs machines - The dropping of similar show cause notices relating to similar demands for duty has led to an anomalous situation...

  8. Demand u/s 11D – assessee had issued bogus invoices for 3% commission without supply any goods - demand u/s 11D dropped - levy of penalty confirmed - AT

  9. Contempt of court - Right of Senior Intelligence Officer to arrest the assessee as against the directions of the Court - The Directorate has misread and misconstrued the...

  10. Penalty u/s 271(1)(c) - A mere rejection of the claim of the assessee by relying on different interpretations does not amount to concealment of the particulars of income - AT

 

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