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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Extended period of limitation - Non-payment of service tax - ...

Service Tax

May 31, 2018

Extended period of limitation - Non-payment of service tax - advertising services - the assessee has definitely suppressed the value of taxable services rendered and evaded paying service tax in full knowledge that their services are taxable - demand confirmed - AT

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  2. Provision of services to SEZ - exemption by way of refund mechanism - non payment of service tax - the extended period could not have been invoked and penalty could not...

  3. Non-payment of service tax - service tax collected but not paid to Revenue - the benefit of limitation cannot be extended to the appellant as the appellant were...

  4. Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme...

  5. Extended period of limitation - Non-payment of service tax - translation services received by the appellant from the various individuals - when the tax is paid under...

  6. Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT

  7. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

  8. 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...

  9. Transportation of cargo by air - default in payment of service tax - assessee contested against invoking the extended period of limitation - penalties set aside u/s 80 - AT

  10. Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

 

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