Clipped from: https://www.taxscan.in/demand-of-service-tax-on-basis-of-tds-26as-statements-3cd-statements-not-sustainable-cestat/195332/ By Kalyani B. Nair – On August 4, 2022 8:46 am Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench consisting of Ramesh Nair, Judicial Member and Raju, Technical Member
Category: Service Tax
SCN cannot be issued Notice under Proviso to Section 73(1) of Finance Act if no Suppression of Facts
Clipped from: https://taxguru.in/service-tax/scn-issued-notice-proviso-section-731-finance-act-suppression-facts.html Haridwar Roorkee Development Authority Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) It is observed that demand in question pertains to
COVID LIMITATION EXTENDED BY SUPREME COURT
Clipped from: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=10197 Supreme Court has once again decided on extended limitation owing to Covid guidelines in 2022. The Order dated 23.03.2020 was passed in view of the
Service Tax Demand cannot be raised beyond 5 year period of limitation
Clipped from: https://taxguru.in/service-tax/service-tax-demand-raised-beyond-5-year-period-limitation.html Maharaja Crane Services Vs Commissioner of CGST (CESTAT Chandigarh) In terms of section 73 of Finance Act, 1994, the demand can be raised
Notices issued to wrong Email address – HC set-aside Assessment order
Clipped from: https://taxguru.in/income-tax/notices-issued-wrong-email-address-hc-set-aside-assessment-order.html Nita Roy Vs Union of India (Calcutta High Court) The petitioner by way of filing this writ petition challenged the assessment order, demand
*******Extended period of limitation cannot be invoked in absence of willful misstatement/suppression of fact–TAXGURU.IN
Clipped from: https://taxguru.in/excise-duty/extended-period-limitation-invoked-absence-wilful-misstatement-suppression-fact.html?utm_source=feedburner&utm_medium=email Commissioner of Service Tax Vs Surya Vistacom Private Limited (Calcutta High Court) Held that the conclusion that mere non-payment of duties is not
*******Demand of service tax, merely on the basis of TDS/ 26AS statement, unsustainable–TAXGURU.com
Clipped from: https://taxguru.in/service-tax/demand-service-tax-merely-basis-of-tds-26as-statement-unsustainable.html?utm_source=feedburner&utm_medium=email Forward Resources Pvt. Ltd. Vs C.C.E. (CESTAT Ahmedabad) Held that the demand of services tax is not sustainable on the basis of TDS /26AS statements.
*******Validity of Service Tax Notices Based on Form 26AS–TAXGURU.IN
Clipped from: https://taxguru.in/service-tax/service-tax-notices-based-26as-aspects-validity.html 1. Recently (mainly December 2020) spate of show-cause notices (SCN) have been issued seeking to demand the service tax on the differential amounts
Recent Service Tax Show Cause Notices – Validity Thereof—TAXGURU.IN
Clipped from: https://taxguru.in/service-tax/service-tax-show-notices-validity-thereof.html The Service tax authorities have recently issued a spate of SCNs for the FY 2015-16 to June 2017. Most of these notices are
Letterfrom The Chartered Accountants Association — Issuance of Service Tax Notices
Clipped from: https://facelesscompliance.com/16160/service-tax-notices-are-issued-for-fy-2015-16-are-illegal-show-cause-notices-says-ca-association Extract of Letter of The Chartered Accountants Association We would like to bring to your kind notice that The Chartered Accountants Association is
Indiscreet Show-Cause Notices issued by Service Tax Authorities–TAXGURU
Clipped from: https://taxguru.in/service-tax/indiscreet-show-cause-notices-issued-service-tax-authorities.html Government of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)CX & ST WingRoom No. 263E, North Block,New Delhi, Dated :
Notice under GST Rule 68 to be issued electronically or through post?-TAXGURU
Clipped from: https://taxguru.in/goods-and-service-tax/notice-gst-rule-68-issued-electronically-post.html?utm_source=feedburner&utm_medium=email Jabir Hasan Vs Assistant Commissioner of State Tax GST (Uttarakhand High Court) It is not disputed that Rule 68 of Central Goods and Services
Assessee couldn’t avail Benefit of Service Tax Amnesty Scheme due to Covid-19: Delhi HC asks Govt to consider Extension of Scheme [Read Order]–TAXSCAN
Read More: https://www.taxscan.in/assessee-couldnt-avail-benefit-of-service-tax-amnesty-scheme-due-to-covid-19-delhi-hc-asks-govt-to-consider-extension-of-scheme/172046/ lipped from: https://www.taxscan.in/assessee-couldnt-avail-benefit-of-service-tax-amnesty-scheme-due-to-covid-19-delhi-hc-asks-govt-to-consider-extension-of-scheme/172046/ Top Stories By Taxscan Team – On May 4, 2022 2:07 pm A division bench of the Delhi High Court comprising Mr. Justice Rajiv
No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]–TAXSCAN
Read More: https://www.taxscan.in/no-service-tax-can-be-levied-on-liquidated-damages-received-under-any-contract-cestat/170512/ Clipped from: https://www.taxscan.in/no-service-tax-can-be-levied-on-liquidated-damages-received-under-any-contract-cestat/170512/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Liquidated%20Damages Top Stories By Jwala K.P – On April 25, 2022 2:13 pm The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate
*No Document to Support the Allegation: CESTAT Directs to Restore the Customs Broker Licence [Read Order]–TAXSCAN
Read More: https://www.taxscan.in/no-document-to-support-the-allegation-cestat-directs-to-restore-the-customs-broker-licence/169938/ Clipped from: https://www.taxscan.in/no-document-to-support-the-allegation-cestat-directs-to-restore-the-customs-broker-licence/169938/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Document Top Stories By Jwala K.P – On April 22, 2022 1:37 pm The New Delhi Principal Bench of Customs, Excise & Service Tax Appellate
Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT–TAXSCAN
Clipped from: https://www.taxscan.in/service-tax-demand-cannot-be-based-on-statement-recorded-u-s-132-of-income-tax-act-cestat/162293/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Service%20Tax%20Demand Top Stories By Rasheela Basheer – On March 21, 2022 6:03 am While quashing a service tax demand, the CESTAT, Ahmedabad bench has held that the
Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]–TAXSCAN
Read More: https://www.taxscan.in/figures-shown-to-income-tax-authorities-cannot-be-used-to-determine-service-tax-liability-cestat/157572/ Clipped from: https://www.taxscan.in/figures-shown-to-income-tax-authorities-cannot-be-used-to-determine-service-tax-liability-cestat/157572/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Figures%20shown Top Stories By Rasheela Basheer – On March 2, 2022 4:39 pm The CESTAT, Kolkata bench, last week held that the figures shown to
Demand can’t be confirmed solely based on Third Party Evidence without Cross Examination: CESTAT–TAXSCAN
Clipped from: https://www.taxscan.in/demand-cant-be-confirmed-solely-based-on-third-party-evidence-without-cross-examination-cestat/136659/ Top Stories By Rasheela Basheer – On October 18, 2021 9:00 am The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that
No demand of service tax in absence of “suppression‟ or “collusion” with an intent to evade payment of tax
Clipped from: https://taxguru.in/service-tax/demand-service-tax-absence-suppression-collusion-intent-evade-payment-tax.html SOTC Travels Services Pvt. Ltd. Vs Principal Commissioner of Central Excise (CESTAT Delhi) Conclusion: Assessee was able to correlate the invoices with the undertakings
No addition for bogus purchases in case of lack of enquiry by AO–TAXGURU.IN
Clipped from: https://taxguru.in/income-tax/addition-bogus-purchases-case-lack-enquiry-ao.html Supertechforgings (India) Pvt. Ltd. Vs DCIT (ITAT Amritsar) Conclusion: Additions made for alleged bogus purchase bills by AO was not justified as AO
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