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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Short payment of service tax - mere non mentioning of legal ...

Service Tax

February 13, 2018

Short payment of service tax - mere non mentioning of legal provision will not vitiate the proceedings when the gist of the provisions is available in the allegation and discussions recorded in the impugned order. - AT

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  6. Demand and penalty - Short payment of service tax – sufficient cause for invoking the provisions of Section 80 of the Finance Act - AT

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  8. Charitable purpose - The mere fact that service charges have been received by the assessee donot vitiate the charitable nature of assessee’s activities - AT

  9. Allowance of expenses on actual payment – provisions of section 43B are applicable on non-payment of interest on the delayed payment of due service tax - AT

  10. Short payment of Service Tax on account of enhancement in rate of tax - The appellant herein had deliberately not made the payment for the impugned period - Demand has...

 

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