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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Stay of demand - Factor for granting stay - prima facie case, ...

Income Tax

March 5, 2019

Stay of demand - Factor for granting stay - prima facie case, balance of convenience, relative hardship, offer to pay by the Assesse & the earlier orders of the Tribunal & High Court on identical issue are relevant factors for granting of stay.

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  2. Sharing of expenditure with group companies - demand under the BAS category prima facie not sustainable - assesse being paying service tax as BSS w.e.f. 1.4.2006, stay granted - AT

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  4. CENVAT Credit - supplementary invoice issued for service tax paid later - the appellant have strong prima facie case in their favour - stay granted - AT

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  6. Broadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - AT

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  8. CENVAT credit - Trading activity - Duty demand - Knowledge/awareness of the department is not a relevant factor for invoking extended period of time - prima facie case...

  9. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

  10. IPR service - Transfer of rights - Since we have found a prima facie case on the ground that the transfer in this case cannot be considered as a temporary one, stay granted - AT

 

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