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 November 2020 Year 2020 This

Non-payment of service tax - Extended period of limitation - ...

Service Tax

November 25, 2020

Non-payment of service tax - Extended period of limitation - Demand for the period from 1.3.2006 to 15.5.2008 - the department was very much aware of the activities of the appellant as the department conducted audit of the accounts of the appellant from time to time and the last audit was conducted in December 2009 but has not raised any objections regarding the activities of the appellant, hence, allegation of suppression of material facts against the appellant is not sustainable. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Classification of goods - Machineries and Bulkers - semi-trailor type of motor vehicles are not eligible for exemption under N/N. 6/2006-CE - Demand confirmed invoking...

  3. Provision of services to SEZ - exemption by way of refund mechanism - non payment of service tax - the extended period could not have been invoked and penalty could not...

  4. Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT

  5. Commercial and Industrial Construction Services - The appellants are liable to pay service tax under Works' Contract services with effect from 1.6.2007 - Demand...

  6. Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

  7. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

  8. 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.

  9. Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss...

  10. CENVAT Credit - GTA service - whether during the period from 7/2006 to 3/2007 Cenvat Credit is admissible on service of outward transportation - credit not allowed - AT

 

Quick Updates:Latest Updates