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Service Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Demand of service tax - reverse charge - revenue neutral issue - ...

Service Tax

June 23, 2021

Demand of service tax - reverse charge - revenue neutral issue - extended period of limitation - The extended period of limitation has wrongly been invoked by the Revenue in the present case because the appellant has not concealed any material fact - AT

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

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

  3. Extended period of limitation - Non-payment of service tax - translation services received by the appellant from the various individuals - when the tax is paid under...

  4. Extended period of limitation - there cannot be any intention to evade the service tax liability as the entire service tax paid under reverse charge mechanism can be...

  5. Demand of service tax - Reverse charge mechanism - Import of services were being used for export of goods - Service tax if any payable under reverse charge is...

  6. CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU,...

  7. Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to...

  8. Demand of interest - CENVAT Credit - inter unit transfer - revenue neutral situation - period of limitation - e appellants are not liable for demand of interest and also...

  9. Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

  10. The demand is on reverse charge basis in terms of Section 66A of the Finance Act and the appellant will be entitled to take the credit of entire service tax and the...

 

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