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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Extended period of limitation - No offense and penalties can be ...

Service Tax

February 20, 2020

Extended period of limitation - No offense and penalties can be created with retrospective effect nor in the facts and circumstances of the case extended period of limitation can be invoked - thus, neither extended period of limitation can be invoked nor the penalties can be sustained. - AT

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  1. When a rule or provision does not effect or empower any right or create an obligation but merely relates to procedural mechanism, then it is deemed to be retrospective - AT

  2. Extended period of limitation - no suppression of facts - the Tribunal was justified in reversing the finding to the effect that the process of manufacture had not been...

  3. Service Tax on Renting of Immovable Property - Demand for the period prior to Retrospective Amendment made by Finance Act, 2010 - Extended period of limitation be not be invoked.

  4. Validity of SCN - Levy of Penalty u/s 112(a) of Customs Act on CHA - abetment of offence committed by the importer as against which the petitioner - scope of Sections...

  5. Section 80IB(10) Clause (d) amended with effect from April 1, 2005, is prospective and not retrospective and hence could not be applied for the period prior to April 1, 2005 - AT

  6. Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of...

  7. Retrospective effect of section 234D of the Income Tax Act – Interest on excess refund - period prior to 1.6.2003 - can not be demanded - order of HC sustained - SC

  8. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

  9. Extended period of limitation - Consulting Engineer Services - place of provision of services - Taxable territory - State of J&K. - Once it is not the case of...

  10. Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the...

 

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