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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Extended period limitation - ST liability on payment to overseas ...

Service Tax

July 13, 2019

Extended period limitation - ST liability on payment to overseas Sales Commission Agent under RCM - being CENVAT was available,it is Revenue neutral situation - it cannot be said that there was malafide intention on the part of the appellant in non-payment of service tax - extended period was clearly not invokable

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  1. Extended period of limitation - commission to their overseas agent - whatever service tax would have been paid by the appellant under reverse charge mechanism, the same...

  2. CENVAT Credit - duty paying invoices - ST paid under RCM - circumstances under which the service tax was paid for the value of sales commission paid to the overseas...

  3. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

  4. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  5. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

  6. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

  7. Cenvat credit - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during...

  8. Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

  9. CENVAT Credit - Commission agent's services - mere selling agent of goods cannot be equated with the agent providing sales promotion activities - credit denied - AT

  10. Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

 

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