Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Penalty u/s 270A - allegation of misreporting as...     TaxTMI    Estimation of income - bogus purchases - The...     TaxTMI    Rejection of application for registration u/s...     TaxTMI    Condonation of delay - substantial delay of 166...     TaxTMI    Unexplained cash credit u/s 68 - The Court...     TaxTMI    Validity of Reassessment notices issued unsigned -...     TaxTMI    Demand of late fee u/s 47(1) of the CGST / SGST Act...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Computation of short term capital gain - allowable...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

If the LAA finds that demand is time-barred, he should only set ...

Service Tax

September 29, 2018

If the LAA finds that demand is time-barred, he should only set aside the demand on that ground but cannot advise assessee concerned to discharge the disputed amount through Section 73 (3) ibid - assessee cannot be said to be discharge the disputed amount through Section 73 (3) ibid.

View Source

 

← Previous Next →

 

You may also like:

  1. Extended period of limitation - Merely that assessee is PSU is not sufficient to set aside the SCN as being barred by time - SCN not barred by time.

  2. Bar of Limitation – Subsequent show cause notice in that case was also issued on the same ground namely that manufacturing company and marketing company were related...

  3. 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...

  4. Confirmation of Demand – Self Assessment – Commissioner (A) has confirmed the demand only on the ground that such investigation/verification was not taken up by the...

  5. CENVAT credit - there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess - demand set aside - AT

  6. Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

  7. Duty demand - sizing and warping machines which is assembled at site - whether manufacturing activity or not - demand set aside on the ground of jurisdiction and...

  8. 100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand...

  9. Demand of service tax in respect of sales/target incentive, the revenue wants to tax this activity under the category of business auxiliary service found as trade...

  10. The judgments dealing with the specific issue will prevail over the judgment in respect of general principle of the Cenvat Credit Rules - there are no mala fide on the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Corrigendum to Public Notice No.01/2024 dated 9th April, 2024 on modif...
C: Relaxation in requirement of intimation of changes in the terms of Pri...
F: sales Against 0.1% GST- if export not done within 90 Days
F: Composition scheme
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT
A: A Simple Analysis of Duty Drawback
A: Can a Registered Person claim an Input Tax Credit of IGST whose Place ...
H: Cancellation of GST Registration - Legal Validity of Retrospective Can...
H: Levy of penalty - goods were undervalued - The High Court, after caref...
H: Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2...
H: Levy of GST - Royalty- seigniorage fee paid by the petitioner to the G...
H: Credit of TDS - Non-reflection of TDS credit in its 26AS statement - T...
H: Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source c...
H: Penalty proceedings for a default committed by a deceased - legal repr...
H: Estimation of income - Bogus purchases - Second reopening assessment p...
H: Revision u/s 263 - Upon examination, the Tribunal found that the Asses...
H: Validity of the assessment order passed u/s 143(3) - Assumption of jur...
H: Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of r...
H: Addition u/s 68 r.w.s. 115BBE - Bogus LTCG - The Tribunal examined the...
H: AO/CPC jurisdiction u/s 143(1) to carry out 43B(a) disallowance - The ...
H: Revocation of the custom broker license - The Tribunal observed that t...
H: Initiation of CIRP - Financial creditor within the meaning of sub-sect...
A: ADDITIONAL GROUNDS OF APPEAL AND ORDER IN APPEAL IN GST
A: Know the Challenges and Issues with GST
C: Framework for Category I and II Alternative Investment Funds (AIFs) to...
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL
A: MANNER OF FILING APPEAL BY COMMISSIONER
A: Recovery proceedings not to be initiated against the former director o...
A: A simplified GST guide designed for commission agents and brokers.