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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Non-payment of tax - commission received under the head ...


Tax Demand Limited to One Year for Subvention Account Services; Demand Exceeds Permissible Period u/s 73(1) Finance Act.

May 23, 2017

Case Laws     Service Tax     AT

Non-payment of tax - commission received under the head subvention account for providing the services to its customers - demand should be confined to the normal period of one year - demand under proviso to sub-section (1) of Section 73 of the FA, 1994 is barred by limitation of time. - AT

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