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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Issuance of two show cause notice for the same period is not ...

Service Tax

April 15, 2016

Issuance of two show cause notice for the same period is not permissible in law as there cannot be double assessment for the period - HC

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  1. Recovery of service from third party - within two days of issuance of show cause notice, the respondents issued recovery orders against the customers of the petitioners...

  2. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  3. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

  4. Classification of the product - Hajmola Candy - the re-classification will operate only prospectively from the date of issuance of show cause notice and no demand for...

  5. Seizure of Gold - Extension of period for issuance of show-cause notice – the requirement of Section 124 and principles of natural justice can be considered as fulfilled - AT

  6. Demand of interest - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - AT

  7. 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

  8. Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

  9. Period of limitation - Mere dispatch of show cause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law - AT

  10. Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot...

 

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