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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Demand of service tax - Mere overlapping of certain period is no ...


Service Tax Demand Invalid if Based Solely on Overlapping Periods Without Proof of Identical Transactions.

September 11, 2015

Case Laws     Service Tax     AT

Demand of service tax - Mere overlapping of certain period is no evidence that the service tax has been demanded on the same transactions - AT

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  1. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  2. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

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  10. Recovery of service tax from the appellant, where the turnover reported in the balance sheet exceeded the amount reported in the belatedly filed Form ST-3 returns. The...

  11. Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period...

  12. CESTAT held that service tax demand based solely on Form 26AS and ITR data without corroborative evidence linking income to taxable services was legally unsustainable....

  13. CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

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