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 January 2019 Year 2019 This

Jurisdiction to arrest a person without issuing SCN - default in ...


Arrest Procedures in Service Tax Default Must Follow Section 73A(3) & (4) Before Sections 90 & 91 Action.

January 25, 2019

Case Laws     Service Tax     SC

Jurisdiction to arrest a person without issuing SCN - default in service tax - it is mandatory to follow the procedure contained in Section 73A(3) and (4) of the said Act before going ahead with the arrest of a person under Sections 90 and 91

View Source

 


 

You may also like:

  1. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

  2. Jurisdiction - Whether the power of arrest under Section 91 of the Finance Act, 1994 can be exercised without following the procedure as set out in Section 73A(3) and...

  3. Arrest order challenged u/s 19(3) of Prevention of Money Laundering Act (PMLA), 2002. Court held PMLA prevails as special enactment over general law. Section 65 allows...

  4. Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

  5. Disallowance of State taxes paid overseas - relief under section 90 - Pertinently, unlike section 91 read with Explanation–(iv), section 90 does not provide for...

  6. ITAT ruled against taxpayer's claim for deduction of foreign taxes under s.37(1) beyond credits available under s.90/91. Court held that s.40(a)(ii) explicitly prohibits...

  7. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  8. Claim of foreign tax credit (FTC) u/s 90 or u/s 91 - Applicability or Rule 128 with retrospective effect - In view of Singapore Taxation Laws the income in question is...

  9. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  10. Charging interest u/s. 234B(3) / (4) - The section 234B(4) states that if there is any increase or decrease in the income, correspondingly interest shall be increased or...

  11. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

  12. Utilization of CENVAT Credit - payment of service tax for the purpose other than the ones defined under Section 3(4)(e) of the Cenvat Credit Rules, 2004 - recipient of...

  13. Amendment of section 91 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax...

  14. Arrears of service tax - applicant has been arrested in connection with the offence punishable under Section 89 read with Section 90 of the Finance Act, 1994 -...

  15. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

 

Quick Updates:Latest Updates