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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Extended period of limitation - within the same Department the ...

Service Tax

June 2, 2023

Extended period of limitation - within the same Department the Adjudicating Authority has taken stand that the value of consumables is to be added and the Commissioner (Appeals) has taken stand that the same is not required to be added. Such being the case, it is clear that the issue is that of interpretation. - The confirmed demand for the extended period along with the interest is set aside - AT

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  1. Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

  2. Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the...

  3. Turnkey Projects - Composite Contracts - Consulting Engineering Services - the matter was within the knowledge of the department - extended period of limitation not invokable - AT

  4. Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time to a transporter, the Adjudicating Authority...

  5. Recovery of Duty drawback - realisation of export proceeds within the period stipulate - matter remanded back to verify the receipt of foreign exchange within period as...

  6. Extended period of limitation - Surprisingly, the adjudicating authority has made an observation that visit of officers for routine checkup and audit does not debar the...

  7. Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of...

  8. Extended period of limitation - The appellants have registered themselves and they have not paid any service tax and moreover have been showing nil returns. Therefore,...

  9. 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...

  10. The ‘I&B Code’ has specified time frame for conclusion of ‘Corporate Insolvency Resolution Process’ within 180 days and the extended period prescribed is 270 days. With...

 

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