Home Highlights February 2020 Year 2020 This

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1. Service Tax Audit - Post GST era - Power of Officers of the CGST Audit to conduct audit as per Section 174 (2) (e) & (f) of the Act of 2017 read with the Act of 1994 -...

2. Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The...

3. Refund claim - service tax paid on technical inspection and certification services, much before 01.07.2017 - Post GST era - The observation made by the Commissioner...

4. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

5. Validity of demand of service tax after migration to GST Regime - although Chapter V of the Finance Act of 1994 stood omitted u/s 173 of GST Act, but the savings clause...

6. Transfer of TDS from Pre-GST era to Post-GST era - This Court feels that issuing the impugned show cause notice by denying the transfer of TDS from the pre-GST era to...

7. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

8. Service Tax audit(C&AG Audit) of a private agency - as per Section 174(2) of CGST Act, there was no saving of Rule 5A of STR in such manner that fresh proceedings for...

9. Power to conduct Audit by the service tax department - post GST - since provision of Chapter V of Finance Act, 1994 repealed - If a statute stood omitted with a savings...

10. Profiteering - DTH services - Entertainment Tax was neither allowed as ITC in pre GST era nor has been allowed in the GST era and same was borne by the Respondent hence...

11. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

12. Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of...

13. Recovery of short paid service tax - post GST era - The demand cum show cause notice for recovery of short deposit of service tax for the financial years 2014-2015,...

14. Demand of service tax post GST regime - Section 174(2)(c) prima-facie seems to preserve the levy in so far as any liability to pay tax was incurred by the individual or...

15. Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.