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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Short payment of service tax - MSO / Cable operator services - ...

Service Tax

September 16, 2015

Short payment of service tax - MSO / Cable operator services - under-reporting of number of subscribers - The subscriber base as calculated by the revenue for this period is a notional one, theoretical without any basis - AT

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  1. Cable operator service - the signal provided by the MSO to the appellant is an input services for the appellants - the service tax paid by the MSO is available as cenvat...

  2. Cable Operator Service - the assessee had not properly maintained the record of number of connections and charges collected from the subscribers - demand confirmed.

  3. Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT

  4. Laying optical fibre cable alongside or under the road - the word “cable” will include all types of cables including electrical cables as well as optical fibre cables -...

  5. Money Laundering - Whether an Online Payment Gateway Service (OPGSP) could be said to be a Reporting Agency under the PMLA? - It is the case of the respondents that...

  6. Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and...

  7. Short Payment of Service Tax – Exemption from Penalty u/s 76 - Such exemption cannot be claimed where a part of the demand of service tax survives - however stay granted - AT

  8. Short payment of Service Tax on account of enhancement in rate of tax - The appellant herein had deliberately not made the payment for the impugned period - Demand has...

  9. Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely...

  10. Failure of registration of service - Belated filing of ST-3 Returns - The short payment of Service Tax was not detected by the Revenue, therefore, the reasonable cause...

 

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