Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Evasion of service tax - When original invoice is available in ...

Service Tax

September 6, 2017

Evasion of service tax - When original invoice is available in computer and not duplicate copy, then no addition can be made on the basis of extra printed copy - we find no justification to demand the Service Tax on the basis of so called parallel/duplicate invoices and the same is hereby set aside.

View Source

 


 

You may also like:

  1. Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter...

  2. Cenvat credit availed on the basis of photocopies or duplicate copies of the invoices of input service provider - proportionate credit availed at various locations -...

  3. CENVAT Credit - duty paying documents - When these invoices were available for determination and payment of Service Tax on reverse charge basis, obviously these invoices...

  4. CENVAT Credit - duty paying documents - appellant has taken the credit on the basis of extra copy invoices, capital goods and invoices were on the name of other unit -...

  5. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

  6. Rebate claim – Non-submission of original and duplicate copy of ARE-1 under Rule 18 of the Central Excise Rules, 2002 r.w Notification No. 19/2004 - rebate denied - CGOVT

  7. Rebate claim is not admissible if the original and duplicate copy of ARE-1 is not submitted along with rebate claim. - CGOVT

  8. Determining the tax and penalty - Vehicle transporting consignment without Original Tax Invoice - The High court analyzed the relevant provisions of the SGST Act and...

  9. Bogus purchases - addition made on the basis of Maharastra VAT authorities to the effect that assessee’s suppliers have issued bogus invoices without involving any...

  10. Alleged Under invoicing and suppression of additional turnover - merely on the basis of SCN issued by the Commsisioner, of Central Excise, additions made by the AO...

 

Quick Updates:Latest Updates