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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

If the allottee approaches for restoring the allotment, ...

Service Tax

January 11, 2017

If the allottee approaches for restoring the allotment, restoration charges are levied - such charges are in the nature of a penalty imposed on the allottee to cover damages caused by his default in payment - such charges cannot be considered as a service charge liable for levy of service tax - AT

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  1. Restoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding. - Circular

  2. Restoration of appeal - Tribunal cannot accept the amount deposited by the appellant after the extended period granted by the Hon’ble High Court for restoring the appeal.

  3. Restoration of appeal - request for adjournment by fax and speed post - Registry failed to place the same on the date of hearing in the appeal folders - appeal restored - AT

  4. Restoration of appeal - Dismissed by way of remand - Revenue's argument that the appeals are not dismissed and have been remanded with all issues open accepted and...

  5. Restoration of appeal - CESTAT dismissed the appeal for non compliance of stay order - the delay of 5 days in depositing the amount is condoned - appeal restored before...

  6. Restoration of appeal - approval for delayed receipt of foreign exchange received late - tribunal dismissed the appeal for non-compliance of order of pre-deposit - ...

  7. Penalty levied u/s 271(1)(C) - deemed income being loss claimed and disallowed - The AO has also not specified the charge on which penalty is being levied - No penalty - AT

  8. Restoration of company petition seeking initiation of CIRP - In view of another petition, the fist petitioner was asked to approach IRP for further action - effect of...

  9. Restoration of name of company in the ROC - company under litigation - Pending litigation in itself has been judicially recognized as a ‘just’ ground for restoration of...

  10. Levy of penalty u/s 271(l)(c) - additional income disclosed due to search and survey at the premises - wherein the returned income has been accepted, penalty cannot be imposed - AT

 

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