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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

When there are contra views on a particular issue, assessee ...

Service Tax

December 2, 2015

When there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available - demand of service tax beyond one year set aside - AT

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  1. Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT

  2. Penalty u/s 76, 77 and 78 of FA - No malafide can be attributed to the respondent, who is organized under Government of India - No penalty.

  3. Demand of service tax - extended period of limitation - malafide intention - reverse charge - assessee admittedly is a Public Sector Undertaking and cannot be attributed...

  4. Valuation - physician samples - most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide...

  5. CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

  6. Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The...

  7. Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is...

  8. Levy of penalty - Since the appellant have admittedly paid service tax along with interest and moreover, they were otherwise entitled for the Cenvat credit for the...

  9. Suppression of facts - when there are divergent views of tribunal / HC on a legal issue, the mala fide intention cannot be attributed to the assessee so as to invoke...

  10. BAS - All the activities undertaken by the appellant were a part of the reflection made in the balance sheet and income tax return in which case no suppression or...

 

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