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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

No penalty can be charged for non-filing / delayed filing of ...

Service Tax

May 20, 2016

No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for the period where service tax was payable but return was not filed or delayed filed - Section 70 r.w Rule 7C of Service Tax Rules - AT

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  1. 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...

  2. CBEC extended the last date of e-filing of Service Tax Return (ST-3) for the period July-September 2012, from 15th April to 30th April, 2013.

  3. Service Tax Return (ST 3) for the period 1st July-30th September, 2012 is now available in a modified format for e-filing in ACES.

  4. Service tax return (ST-3) filing date extended to 15-4-2013 for the period July, 12 To Sept, 12

  5. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

  6. Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

  7. Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...

  8. Penalty u/s 271B - delay in filing return - E-filing - non furnishing of tax audit report before the specified date - Penalty confirmed - AT

  9. Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

  10. Evasion of service tax - huge amounts shown in exempted service column of ST-3 return - prima facie extended period of limitation is not applicable - AT

 

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