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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Non-payment of service tax - difference between the statutory ...

Service Tax

February 22, 2018

Non-payment of service tax - difference between the statutory returns and the annual balance sheet - The burden of explaining the difference amount being not taxable income has been shifted to the appellant. This will be against the very basis of tax levy - AT

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  1. Short-payment of service tax on the basis of difference between the gross taxable value shown in the ST-3 Returns and receipts shown in the Balance Sheet - stay granted partly - AT

  2. Addition on account of balance-sheet difference - difference crept out of the balance-sheet item does not result as understatement of income.- AT

  3. Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - there was no suppression of fact on the part of the respondent - AT

  4. Difference in method of accounting adopted - EMI method to account the finance charges for the income tax purposes and SOD Method to arrive at balance sheet and profit...

  5. Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without...

  6. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

  7. Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of...

  8. Revision u/s 263 - sale of preferential shares - PCIT noted a discrepancy between the value of shares sold as per the audited balance sheet and the value declared in the...

  9. Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the...

  10. Difference in income shown in the balance sheet and in ST-3 returns – differential service tax demand has arisen because of different methods followed for the purpose of...

 

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