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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Once information is declared in the balance sheets of the ...

Service Tax

September 17, 2016

Once information is declared in the balance sheets of the company, allegation of suppression of such information is not sustainable inasmuch as balance sheet of companies are publicly available documents. - Demand set aside - AT

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  1. Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - there was no suppression of fact on the part of the respondent - AT

  2. Extend period of limitation - Short payment of service tax - wilful suppression of facts - This Tribunal has repeatedly held that if the information is available in the...

  3. Extended period of limitation - suppression of facts - Claiming SSI exemption - Suppression of turnover - As the demand is based on the basis of information appearing in...

  4. Addition on account of balance-sheet difference - difference crept out of the balance-sheet item does not result as understatement of income.- AT

  5. Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

  6. Balance sheet of company is a publically available document and therefore, the allegation that data stated in the balance sheet was suppressed from the department is not...

  7. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

  8. Examination of Balance Sheets by RoCs - Circular

  9. The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.

  10. 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...

 

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