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 May 2023 Year 2023 This

Simultaneous proceedings at different locations - In the ...

Service Tax

May 6, 2023

Simultaneous proceedings at different locations - In the impugned order the Commissioner has rightly observed that action has already been initiated in Visakhapatnam and no further action is warranted in their Kolkata Unit. Accordingly, the Commissioner has rightly dropped the proceedings initiated against the Respondent in the impugned order. - AT

View Source

 


 

You may also like:

  1. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  2. Initiation of penal provisions after expiry of 5 years - The period of five years has been held to be reasonable period for initiating penalty proceedings - proceedings...

  3. GST audit and GST investigation proceedings - simultaneous proceedings - Since the audit proceedings under Section 65 of the Act has already commenced, it is but...

  4. Dishonour of Cheque - Effect of arbitration proceedings - The High Court referred to a Supreme Court judgment which clarified that arbitration proceedings and...

  5. Jurisdiction - proper officer to issue summons and conduct inquiry - Investigation / Enquiry proceedings initiation by different authorities of state and central GST -...

  6. Penalty u/s 271(1)(c) - Validity of notice - It is a well settled proposition of law that penalty cannot be initiated for the limb, which is different from the limb for...

  7. Deduction u/s 54 - investment in two residential property situated at different location - the same Assessee should be held entitled to the benefit of deduction u/s 54 - AT

  8. Classification of service - the transportation of the ores located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’.

  9. Parallel enquiry proceedings by the officers of different jurisdiction - Proper officer under the U.P.G.S.T. Act or the C.G.S.T. Act may invoke power under Section 70 in...

  10. Simultaneous investigation by the Central and State GST authorities - the period of enquiry as far as Central tax authority is concerned is from July, 2017 to June, 2018...

 

Quick Updates:Latest Updates