Levy of service tax - Fee collected by the SEBI for various ...

Tribunal Rules Extended Limitation Inapplicable for Tax Assessment Due to No Misrepresentation or Fraud by Respondent u/s 73.

March 15, 2023

Case Laws Service Tax HC

Levy of service tax - Fee collected by the SEBI for various activities - extended period of limitation - the finding of fact arrived at by the CESTAT to the effect that there was no suppression, misrepresentation or fraud committed by the respondent, to enable the appellant to invoke the extended limitation clause in Section 73 is proper and based upon the correct appreciation of the record. - HC

View Source

← Previous Next →

Levy of service tax - Fee collected by the SEBI for various ...

Tribunal Rules Extended Limitation Inapplicable for Tax Assessment Due to No Misrepresentation or Fraud by Respondent u/s 73.

March 15, 2023

Case Laws Service Tax HC

You may also like:

Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

NCLAT addressed the computation of limitation periods for filing appeals under IBC. The tribunal held that while the 30-day limitation period under Section 61 can be...

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...

Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their...

CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

Method of valuation - Revenue neutrality - Extended period of limitation - goods transferred to another unit for captive consumption - to be valued in accordance with...

The Appellate Tribunal considered the validity of assessment proceedings u/s 144C, focusing on the period of limitation. The assessee argued that u/s 153(4), an extended...

Petitioner cannot evade penalty u/s 22(5) of TNVAT Act, 2006 by paying tax after inspection but before assessment order. Rule 7(9) of TNVAT Rules, 2007 prohibits filing...

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

The case involved violations of natural justice, service tax Composition Scheme, and valuation issues. The tribunal held that free materials supplied by recipients...

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

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 -...

ITAT adjudicated a tax dispute involving consultancy income from a non-resident entity without permanent establishment (PE) in India. The tribunal examined treaty...

The Rajasthan High Court examined the validity of revision proceedings u/s 263 concerning the period of limitation. The issue was whether the period of limitation for...

Quick Updates: