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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Extended period of limitation - in each and every case of non ...

Service Tax

November 14, 2018

Extended period of limitation - in each and every case of non payment of service tax and non filing of returns, the extended period would get invoked, thus making the provisions of Section 73 of the Finance Act as infructuous.

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  1. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

  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. CBEC extended the last date of e-filing of Service Tax Return (ST-3) for the period July-September 2012, from 15th April to 30th April, 2013.

  4. Service tax return (ST-3) filing date extended to 15-4-2013 for the period July, 12 To Sept, 12

  5. Due date for filing of Service Tax Return for the period ending September, 2011 extended till 20-1-2012

  6. Levy of penalty u/s 78 - The CESTAT held that, No evidence of positive act of suppression to evade payment of duty. Extended period cannot be invoked without evidence of...

  7. Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

  8. CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

  9. Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

  10. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

 

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