The CESTAT ruled that issuance of SCN for self-assessed tax ...

Service Tax Notice for Self-Assessed Returns Deemed Invalid Under Section 73(1B) of Finance Act

March 29, 2025

Case Laws Service Tax AT

The CESTAT ruled that issuance of SCN for self-assessed tax already declared in ST-3 returns was legally incorrect, as Section 73(1B) of Finance Act, 1994 does not require notice when tax is self-assessed and returns furnished. The Tribunal rejected service tax demands based solely on balance sheet figures without proper investigation, following Lord Krishna Real Infra precedent. The case involved revenue neutrality regarding RCM services claimed as CENVAT credit, making differential duty demands unsustainable per V.E. Commercial Vehicles and Mahindra & Mahindra SC judgments. Services used for business promotion qualified as input services eligible for credit. Penalties under Section 78 were not warranted since service tax was deposited before SCN issuance, and personal penalties against the Assistant Vice President were unjustified absent established evasion.

View Source

← Previous Next →

The CESTAT ruled that issuance of SCN for self-assessed tax ...

Service Tax Notice for Self-Assessed Returns Deemed Invalid Under Section 73(1B) of Finance Act

March 29, 2025

Case Laws Service Tax AT

You may also like:

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

CESTAT adjudicated a service tax dispute, holding that the show cause notice (SCN) was not maintainable because the appellant had voluntarily paid the entire service tax...

Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...

Retrospective Exemption and Refund: Section 135 of Finance Act, 2025 provides retrospective exemption from service tax for reinsurance services provided by insurance...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the...

Liability for service tax u/s 66E of the Finance Act for 'tolerating an act' - Notice Pay, i.e., amount recovered from an employee for quitting before the prescribed...

Levy of Service tax - Rent-a-cab Service - deemed sale or not - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of...

Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

SERVICE TAX - AMENDMENTS PROPOSED IN CHAPTER V OF THE FINANCE ACT, 1994

Exemption to Railways from Service Tax After Finance Act 2012 - Notification

Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

Service tax demand and interest were raised on the amount towards provident fund. Penalties u/ss 76, 77, and 78 of the Finance Act, 1994 were imposed. The extended...

Quick Updates: