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 November 2018 Year 2018 This

The department has already been aware about the issue and ...

Service Tax

November 17, 2018

The department has already been aware about the issue and therefore there is no ground for invoking the extended time proviso u/s 73 of Finance Act, 1994 and therefore the demand beyond the period of normal period is barred by limitation.

View Source

 


 

You may also like:

  1. Mere non-payment will not be a ground to invoke proviso to Section 73(1) of the Act - there was no material against the respondent for invoking the extended period.

  2. Extended period of limitation - intent to evade payment of duty - Suppression - The reason for such bona fide belief stands corroborated from the fact that the service...

  3. Levy of penalty - In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to section 73(3) of Finance Act, 1994, it is clear...

  4. Issue of SCN and payment of penalty - Clarification regarding the provisions of Section 73, 76 and 78 of the Finance Act, 1994 and Section 11AC of the Central Excise Act, 1944

  5. Recovery of erroneously granted refund - Commissioner could not have passed the impugned Order in Revision without issuing notice for recovery of erroneous refund under...

  6. Extended period of limitation - In this era of self-assessment, the facts would not have been revealed had investigations into the appellants’ activities not been...

  7. Validity of show cause notice - extended period of limitation - Whether the ingredients for resort to proviso to section 73(1) of FA, 1994 are present to obviate the...

  8. Levy of penalty - period of limitation for raising demand - the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below...

  9. Demand of service tax by way of statement in lieu of Show cause notice (SCN)- demand-cum-penalty - section 73 (1A) of Finance Act, 1994 is not invokable and the...

  10. Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand- AT

 

Quick Updates:Latest Updates