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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Extended period of limitation - There has been a plethora of ...

Service Tax

December 18, 2018

Extended period of limitation - There has been a plethora of judgments holding that existing confusion cannot be attributed as an act of having intention to evade the duty - the demand beyond the normal period of limitation is held to be barred by time.

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  1. 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...

  2. Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - AT

  3. Extended period of limitation - appellant being a PSU would not have reason to avail wrong credit with intention to evade payment of duty.

  4. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

  5. The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.

  6. Extended Period of limitation - Revenue Neutrality - The issue involved is also of pure interpretation of provisions of levy of duty including profit in assessable value...

  7. Levy of service tax - reimbursable expenses - appellant charge 10% of the actual wages - if on any issue there is a legal dispute which involved interpretation of law...

  8. Demand of service tax - extended period of limitation - malafide intention - reverse charge - assessee admittedly is a Public Sector Undertaking and cannot be attributed...

  9. Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to...

  10. Seeking release of detained machinery - Expired E-Way bill - machines used in the business of dealing - detention on the ground that the excavator had no registration in...

 

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