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 December 2019 Year 2019 This

Demand of service tax - there must be a ‘levy of Tax’ for anyone ...

Service Tax

December 13, 2019

Demand of service tax - there must be a ‘levy of Tax’ for anyone to claim the benefit of exemption from such ‘levy of Tax’. The Department could have come up with sufficient cause to inflict the levy of Tax on the activities undertaken by the Appellant- rather than seeking the Appellant to prove the cause of non-levy of Service tax.

View Source

 


 

You may also like:

  1. Levy of interest on service tax demand when the assessee has sufficient balance in CENVAT Credit - delayed payment of service tax through cenvat credit - demand of...

  2. Demand and penalty - Short payment of service tax – sufficient cause for invoking the provisions of Section 80 of the Finance Act - AT

  3. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

  4. Cenvat credit - Capital goods - Respondents have also claimed depreciation under Section 32 of Income Tax Act - respondents suppressed the facts before the department on...

  5. Demand of service tax - once the departments proposal of classification fails entire show cause notice is liable to be quashed. - AT

  6. Levy of Service tax - The demand on account of income surrendered with the Income Tax Department cannot be confirmed against the appellant

  7. Short Payment of Service Tax – Exemption from Penalty u/s 76 - Such exemption cannot be claimed where a part of the demand of service tax survives - however stay granted - AT

  8. Levy of service tax - activity of bill discounting - The benefit of the exemption will be available whether the consideration is described as interest or discount - AT

  9. Levy of service tax - benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - AT

  10. Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.

 

Quick Updates:Latest Updates