Principles of natural justice - demand alongwith interest and ...

Demand for Service Tax Overturned Due to Lack of Invoice Verification; Case Remanded for Further Review.

April 4, 2020

Case Laws Service Tax AT

Principles of natural justice - demand alongwith interest and penalties - In this case the appellant was never asked to provide copy of invoices to verify whether the service provider has paid any service or not. - without co-relation / verification by the authorities below has confirmed the huge demand against the appellant which shows negligence on the part of Audit team. - Matter remanded back.

View Source

← Previous Next →

Principles of natural justice - demand alongwith interest and ...

Demand for Service Tax Overturned Due to Lack of Invoice Verification; Case Remanded for Further Review.

April 4, 2020

Case Laws Service Tax AT

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

CESTAT ruled on multiple service tax and CENVAT credit issues. CENVAT credit was denied on invoices from unregistered premises as they failed to demonstrate output...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

The case involved wrongful utilization of CENVAT Credit for service tax liability under Reverse Charge Mechanism. The Tribunal held that utilizing CENVAT Credit for...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Demand of service tax & penalty - Performa invoices - The appellant has not provided any service against the invoices for which the service tax has been demanded from...

The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

Quick Updates: