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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Notice must contain particulars of facts and circumstance in ...

Service Tax

April 15, 2016

Notice must contain particulars of facts and circumstance in support of an allegation of willfull suppression of material facts with intent to evade payment of service tax as mere ipse dixit is not sufficient - Extended period of limitation cannot be invoked - HC

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  1. Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment...

  2. Cancellation of GST registration of petitioner - By saying that the registration has been obtained by fraud/wilful misstatement/suppression of facts, is not sufficient....

  3. Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

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

  5. Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.

  6. Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

  7. Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

  8. Supporting manufacturer or not - Procurement of inputs under Advance licence Scheme - suppression of facts or Mis-declaration - The appellant vide letter 25.02.2010...

  9. Time Limitation - suppression of fact of manufacture and clearance of excisable goods - It is found that satisfaction recorded initially by the Commissioner and then by...

  10. Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC

 

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