Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    New ITR-5 Form Unveiled for AY 2025-26 with Updated...     TaxTMI    Procedural Defect Leads to Invalidation of Tax...     TaxTMI    Judicial Resolution Enables Export Tax Refund...     TaxTMI    Revised ITR-3 Form Introduced for AY 2025-26,...     TaxTMI    SEBI Amends Stock Exchange Rules: Cooling-Off...     TaxTMI    Trustees Now Required to Disclose Litigation and...     TaxTMI    Customs Mutual Administrative Assistance Expanded:...     TaxTMI    RBI Extends Diamond Dollar Account Qualification...     TaxTMI    Firm's Multi-State Registration Sparks Legal...     TaxTMI    Technical Filing Glitch Overturned: GST Appeal...     TaxTMI    Landmark GST Ruling: Petitioners Win Right to...     TaxTMI    High Court Quashes Demand Orders for Procedural...     TaxTMI    Tax Notifications Upheld: Administrative Order...     TaxTMI    High Court Suspends GST Tax Credit Reversal Order,...     TaxTMI    Pending Supreme Court Decision Governs GST Tax...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Imposition of penalties - business auxiliary services - whether ...


Business Auxiliary Services Penalties: Limitation Period Not Applicable When Section 80 Invoked.

December 7, 2016

Case Laws     Service Tax     AT

Imposition of penalties - business auxiliary services - whether period of limitation can be invoked in the cases where section 80 has been invoked? - Held No - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  2. Extended period of limitation - Business Auxiliary service - merely because the authorities subsequently change their view that does not justify invoking the larger...

  3. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

  4. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  5. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

  6. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

  7. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  8. CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of...

  9. Extended period of limitation - bonafide belief - marketing agent service - Business Auxiliary Service - demand and penalty both set aside - AT

  10. Business auxiliary service - the entries for “Business Auxiliary Service” and “Business Support Service” have different objects. After the introduction of the new entry,...

  11. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

  12. Business Auxiliary Service - target incentives not liable to service tax - AT

  13. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

  14. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  15. Business Auxiliary Service - whether HPCL have provided Business Auxiliary Service (BAS) to the manufacturer of hoses, LPG stoves, pressure cookers, kitchen lighters -...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Corporate Social Responsibility Spending Raises Complex Tax Deduction ...
T: Securitisation Trusts Get Tax Neutrality Boost: Investors Taxed Direct...
F: Free Replacement of Defective Export Goods: Navigating Customs, GST, a...
T: Tax Reform Clarifies Minimum Alternate Tax Calculations with Enhanced ...
T: Tax Reform Simplifies MAT and AMT Rules, Offering Strategic Exemptions...
F: Government Services RCM Exemption: Clarifying Constitutional Functions...
F: Supplier in Delhi Renting Property in Jaipur Must Charge IGST, Recipie...
F: Suppliers' Target Incentive Discounts: Navigating Inventory Valuation,...
T: Tax Provisions Clarify MAT and AMT Applicability, Ensuring Comprehensi...
T: Tax Credit Mechanism Expanded: MAT and AMT Rules Clarify Credit Calcul...
F: Airlines' Airspace Usage Triggers Complex GST Taxation Mechanism Under...
T: Tax Credit Mechanism Allows Carry Forward of Excess MAT/AMT Payments f...
F: Manufacturer Adjusts Product Pricing Through Credit Note, Navigating C...
A: One Person Companies Must File Annual Returns Regardless of Turnover t...
A: Karnataka High Court Ruling: Online Skill Games Not Gambling, Exempted...
A: GST Appellate Tribunal Introduces Comprehensive Procedural Framework f...
A: Corporate Restructuring Rules Establish Transparent Framework for Merg...
A: Corporate Conflicts Resolved: Mediation Rules Offer Fast, Confidential...
A: Companies Can Now Voluntarily Remove Their Name from Official Register...
A: Corporate Governance Rules Enhance Transparency and Accountability Thr...
A: Grey Water Revolution: India's Urban Households Can Recycle 40 Billion...
A: Water Crisis Solution: Recycle Household Wastewater to Save Cities fro...
A: Water Crisis Solved: Centralized Treatment Plants Can Tackle Sewage Ch...
A: Manufacturers and Traders Exploit 'Make in India' Trademark, Urgent Ac...
A: Protecting 'Make in India' Logo: Strategic Enforcement to Combat Trade...
A: Revival Blueprint: Companies Can Seek Rehabilitation Through Strategic...
H: Tax Dispute Resolution: Petitioner Granted Reply Opportunity and Right...
H: Anticipatory Bail Granted in Tax Fraud Case: Conditional Release Empha...
H: Tax Authority's Section 74(9) Order Upheld: Procedural Validity Confir...
H: Imported Quick Lime Classified Under CTH 2522 1000 Based on 92% Calciu...