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

Demand of service tax by way of statement in lieu of Show cause ...

Service Tax

January 30, 2019

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 deficiency in invoking section 73(1) of Finance Act, 1994 is irreparable.

View Source

 


 

You may also like:

  1. Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

  2. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

  3. Validity of SCN - Time Limitation - it is open for the petitioners to reply to the show cause notices and meet out the allegations contained in the show cause notices,...

  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. Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

  6. In the absence of show cause notice, penalty under section 76 of Finance Act, 1994 could not have been imposed - penalty u/s 76 set aside - AT

  7. Demand without issue of show cause notice - Telephone services - Demand of differential tax u/s 73 - Best Judgement Assessment u/s 72 - demand set aside - AT

  8. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  9. Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a...

  10. Delayed adjudication after lapse of more than 7 years from the date of show cause notice (SCN) - In the instant case period of more than 7 years from the issuance of...

 

Quick Updates:Latest Updates