Read More: https://www.taxscan.in/violation-of-natural-justice-in-administrative-body-cannot-be-cured-by-natural-justice-at-the-appellate-stage-rajasthan-hc-read-order/247698/ Clipped from: https://www.taxscan.in/violation-of-natural-justice-in-administrative-body-cannot-be-cured-by-natural-justice-at-the-appellate-stage-rajasthan-hc-read-order/247698/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Violation%20of%20natural%20justice%20in%20Administrative%20Body%20cannot%20be%20cured%20by%20natural%20justice%20at%20the%20Appellate%20Stage:%20Rajasthan%20HC A Division Bench of the Rajasthan High Court recently set aside the orders passed against the assessee, both in adjudication and
Category: Service Tax
***HC quashes SCN for retrieval of matter from ‘Call book’ after 16 years
Clipped from: https://taxguru.in/excise-duty/hc-quashes-scn-retrieval-matter-call-book-16-years.html IDCOL Ferro Chrome & Alloys Ltd Vs Commissioner Central Excise, Customs & Service Tax (Orissa High Court) Court is unable to find any valid explanation
Demand based on audit without any further investigation is liable to be set aside
Clipped from: https://taxguru.in/service-tax/demand-based-audit-investigation-liable-set-aside.html Innovative and Technological Learning Services Pvt Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Demand based on audit without any further investigation is liable
Order sent on old address without any effort from AO to send on correct address is barred by limitation
Clipped from: https://taxguru.in/income-tax/order-old-address-effort-ao-send-correct-address-barred-limitation.html DSV Solutions Pvt Ltd Vs DCIT (ITAT Mumbai) There was no forwarding, not even an effort to forward, the draft assessment order to
Mere issuance of SCN or letters of personal hearing is not adequate*******
Clipped from: https://taxguru.in/service-tax/issuance-scn-letters-personal-hearing-adequate.html Sai Construction Vs Assistant Commissioner of Central Tax (Telangana High Court) HC held that Mere issuance of show cause notice or letters of
CBIC constitutes Customs, Central Excise & Service Tax Settlement Commission to Settle Tax Notices*******
lipped from: https://www.taxscan.in/cbic-constitutes-customs-central-excise-service-tax-settlement-commission-to-settle-tax-notices/237696/ The Central Board of Indirect Taxes and Customs (CBIC) has constituted the much-awaited Customs, Central Excise & Service Tax Settlement Commission to resolve and settle
Ex-parte orders violates principles of natural justice & entails civil consequences
Clipped from: https://taxguru.in/goods-and-service-tax/ex-parte-orders-violates-principles-natural-justice-entails-civil-consequences.html National Co-operative Consumer Federation of India Limited Vs State of Bihar (Patna High Court) The Hon’ble Patna High Court in National Co-operative Consumer Federation
Failure to consider reply to SCN and Document produced: Bombay HC quashes demand of Service Tax
Clipped from: https://www.taxscan.in/failure-to-consider-reply-to-scn-and-document-produced-bombay-hc-quashes-demand-of-service-tax/235501/ The Bombay High Court at Goa, quashed demand of service tax on failure to consider reply to Show Cause Notice (SCN) and document
Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]*****
Read More: https://www.taxscan.in/mere-non-payment-of-service-tax-or-non-discharge-of-the-liiability-does-not-a-reason-for-invoking-an-extended-period-cestat/238841/ Clipped from: https://www.taxscan.in/mere-non-payment-of-service-tax-or-non-discharge-of-the-liiability-does-not-a-reason-for-invoking-an-extended-period-cestat/238841/ As a relief to Rolex Rings, the Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere non-payment of Service
Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period
Clipped from: https://taxguru.in/service-tax/mere-non-payment-tax-non-discharge-liability-suffice-ingredients-invoking-extended-period.html Principal Commissioner, Service Tax Vs National Institute of Bank Management (CESTAT Mumbai) Mere non-payment of tax or non-discharge of liability does not suffice
Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT
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
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
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