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 This

Short Levy of Service Tax - demand based on balance sheets ...

Service Tax

Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the law of evidence and the settled principle of jurisprudence by merely relying upon the data of the balance sheet / profit and loss account of the appellant and by completely ignoring the justification of the appellant.

View Source

 


 

You may also like:

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

  2. 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

  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. Waiver of pre deposit - Demand of service tax - Business Auxiliary Services - the case cannot decided solely for the reason that figures are taken from the expenditure...

  5. 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...

  6. Levy of interest on service tax demand when the assessee has sufficient balance in CENVAT Credit - delayed payment of service tax through cenvat credit - demand of...

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

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

  9. Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

  10. Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and...

 

Quick Updates:Latest Updates