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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Extended period of limitation - When any service provider fails ...

Service Tax

November 12, 2018

Extended period of limitation - When any service provider fails to comply with the provisions of the Finance Act, which make him liable to pay the service tax, the only conclusion drawn is that the same act is with an intent to evade duty - the Department was entitled to invoke the proviso of Section 73 of the Act

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  2. Service Tax on Renting of Immovable Property - Demand for the period prior to Retrospective Amendment made by Finance Act, 2010 - Extended period of limitation be not be invoked.

  3. Transactions in lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012, under negative list,...

  4. Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for...

  5. Invocation of Extended period of limitation - mere inaction or failure on the part a manufacturer/ service provider is not sufficient to invoke the larger limitation of five years.

  6. Providers of Rent-a-Cab/ Tour Operator services providers were under the impression that services provided to M/s. ONGC are not leviable to service tax. - fit for...

  7. Demand of interest on delayed payment of service tax - interest is liable to be paid under Section 75 of the Finance Act, 1994 and not barred by limitation - AT

  8. Extended period of limitation - Consulting Engineer Services - place of provision of services - Taxable territory - State of J&K. - Once it is not the case of...

  9. Reverse charge mechanism - The payment made to ‘service providers outside the country’ does not qualify for being subject to tax under section 66A of Finance Act, 1994

  10. 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...

 

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