Extended period of limitation - Section 73(3) - when audit was ...

Service Tax

July 13, 2018

Extended period of limitation - Section 73(3) - when audit was conducted there was enough time for issue of demand notice without invocation of extended period. The charges of suppression etc cannot be invoked in this case

View Source

← Previous Next →

Extended period of limitation - Section 73(3) - when audit was ...

Service Tax

July 13, 2018

You may also like:

Invocation of Extended Period of Limitation - In this case, not only one but several rounds of audit were conducted. Show Cause Notice was issued for the previous period...

Extended period of limitation - In the present case, what is seen is that the audit was conducted between June 17, 2011 to June 22, 2011 and the show cause notice refers...

Non-payment of service tax - Extended period of limitation - Demand for the period from 1.3.2006 to 15.5.2008 - the department was very much aware of the activities of...

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Extended period of limitation - Since there had been service tax audit conducted prior to the DGGI investigation covering the period under dispute, the suppression...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had...

Period of limitation to issue notice for reopening of assessment u/s 149 - The High court emphasized the principle that the validity of a notice u/s 148 must be assessed...

Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the...

Reopening of assessment u/s 147 - barred by limitation - in view of express language of 1st proviso to Section 149(1), legislative mandate required that no notice could...

Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple...

Maintainability of Second Notice – Once a show cause notice invoking extended period had been issued, no further show cause notice for the subsequent period invoking...

Assessment u/s 144C - AO issued notice of demand at stage of draft assessment order - without following the procedure as contemplated u/s. 144C of the Act the AO issued...

Reopening of assessment u/s 147 - period of limitation extended to 16 years vide Finance Act, 2012- validity of notice for the period which has been expired already...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

Quick Updates: