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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Demand of service tax - Period of limitation - once the audit of ...

Service Tax

June 3, 2016

Demand of service tax - Period of limitation - once the audit of the records of the assessee takes place no objection is taken on a issue in dispute, the demand raised by invoking the extended period is unsustainable. - AT

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  1. Outdoor catering services or not - running a restaurant/canteen at the hospitals rented place - While confirming service tax demand for the normal period, penalty waived - AT

  2. As per Rule 3, the assessee is entitled to take the credit of Service Tax paid when they have initially not paid but paid after being pointed out by Audit team - AT

  3. Classification - Extended period of limiation - Change in the opinion of Audit Wing - prima facie demand beyond the normal period of limitation is not sustainable - HC

  4. Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as...

  5. Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period - Circular

  6. Demand of service tax - Mere overlapping of certain period is no evidence that the service tax has been demanded on the same transactions - AT

  7. CENVAT Credit - input service - Tax paid on re-insurance service - credit denied on the ground that reinsurance takes place after the insurance business is effected -...

  8. Demand of Interest - delayed payment of service tax - renting of immovable property services - the period of limitation would apply to the demand of interest.

  9. Penalty u/s 77 and 78 of FA - non-payment of service tax for the period prior to registration - the appellant has paid entire amount of service tax payable by them...

  10. When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - AT

 

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