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Service Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Extended period of limitation - Mere reference of the citations ...

Service Tax

August 7, 2020

Extended period of limitation - Mere reference of the citations in the order and then holding that the extended limitation could not be invoked to the Revenue is a serious prejudice caused to the interest of the Revenue, in the absence of discussing the relevant facts, and giving reasons, for arriving at a particular conclusion. - HC

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  1. Mere non-payment will not be a ground to invoke proviso to Section 73(1) of the Act - there was no material against the respondent for invoking the extended period.

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

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  5. Revenue neutral exercise - Assessable Value of Goods - the demand for the normal period of limitation without invoking extended period has to be upheld - AT

  6. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  7. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

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  9. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

  10. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

 

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