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Service Tax - Highlights / Catch Notes

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Refund of interest - demand held as time barred - even though ...

Service Tax

April 19, 2017

Refund of interest - demand held as time barred - even though the appellant paid the amount voluntarily prior to issuance of show cause notice, he has contested the demand - the appellant can claim refund of service tax as well as the interest thereon - AT

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  1. CENVAT Credit - Penalty - even though the amount is paid before issuance of show cause notice as per the proviso to Section 11A invoked, penalty cannot be reduced nor waived.

  2. Interest paid on income-tax refund - though not conscious choice or voluntarily, the amount received towards statutory interest has to be subject to tax under the head...

  3. When that demand mad eby the revenue itself is time barred under the Act, High Court can interfere at the stage of issuance of show cause notice - HC

  4. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  5. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

  6. Demand of interest - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - AT

  7. Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

  8. Refund of Service Tax paid - The rejection of refund claim without issuance of show cause notice cannot sustain

  9. Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

  10. Since the entire disputed amount of duty/service tax has been paid along with interest, even the show cause notice should not have been issued - penalty waived - AT

 

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