https://taxguru.in/service-tax/extended-limitation-details-transparently-shared-st-3-returns.html Clipped from: https://taxguru.in/service-tax/extended-limitation-details-transparently-shared-st-3-returns.html Arya Logistics Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Introduction: The case of Arya Logistics versus C.C.E. & S.T.-Rajkot has taken the limelight in
Category: Service Tax
👍👍👍👍👍👍👍Extended period of limitation invoked as facts suppressed with intention to evade payment of tax
https://taxguru.in/service-tax/extended-period-limitation-invoked-facts-suppressed-intention-evade-payment-tax.html Clipped from: https://taxguru.in/service-tax/extended-period-limitation-invoked-facts-suppressed-intention-evade-payment-tax.html Senthil Engineering Works Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that extended period of limitation invoked as
👍👍👍👍👍👍👍Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT
Clipped from: https://www.taxscan.in/extended-period-of-limitation-cannot-be-invoked-unless-there-is-evidence-of-fraud-or-collusion-or-wilful-misstatement-cestat/314873/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Extended%20Period%20of%20Limitation%20cannot%20be%20Invoked%20unless%20there%20is%20Evidence%20of%20Fraud%20or%20Collusion%20or%20Wilful%20Misstatement:%20CESTAT The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that extended period of limitation cannot be invoked unless there is evidence of
👍Saving clause u/s 174(2)(e) of CGST Act permits initiation of proceedings under service tax post 01.07.2017
https://taxguru.in/goods-and-service-tax/saving-clause-u-s-174-2-e-cgst-act-permits-initiation-proceedings-service-tax-post-01-07-2017.html Clipped from: https://taxguru.in/goods-and-service-tax/saving-clause-u-s-174-2-e-cgst-act-permits-initiation-proceedings-service-tax-post-01-07-2017.html Dev Versha Publication Private Limited and others Vs Union of India and others (Uttarakhand High Court) Uttarakhand High Court held that saving
Excise Duty Cannot be Demanded Merely based on difference in Sales Figures between Balance sheet and Excise Returns: CESTAT
Read More: https://www.taxscan.in/excise-duty-cannot-be-demanded-merely-based-on-difference-in-sales-figures-between-balance-sheet-and-excise-returns-cestat/308968/ The Bench held that the mere difference between the balance sheet and excise returns was not enough to demand the excise duty. Read
👍👍👍👍Extended period of limitation not invocable as mandatory twin factors missing
👍👍👍👍👍👍👍Professional receipt taxable under Income from Profession and not under Salary
👍👍👍👍👍👍👍Demand invoking extended period unsustained as notice issued after two years of departmental knowledge
https://taxguru.in/service-tax/demand-invoking-extended-period-unsustained-notice-issued-years-departmental-knowledge.html Clipped from: https://taxguru.in/service-tax/demand-invoking-extended-period-unsustained-notice-issued-years-departmental-knowledge.html Commissioner Service Tax Vs Spicejet Ltd (CESTAT Delhi) CESTAT Delhi held that entire demand invoking extended period of limitation unsustainable as show
👍👍👍👍👍👍👍Bonafide Belief Shields Appellant from Extended Period invocation for Service Tax Liability
https://taxguru.in/service-tax/bonafide-belief-shields-appellant-extended-period-invocation-service-tax-liability.html Clipped from: https://taxguru.in/service-tax/bonafide-belief-shields-appellant-extended-period-invocation-service-tax-liability.html Heena Enterprises Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the case of Heena Enterprises Vs Commissioner of Central Excise &
👍👍👍👍👍👍👍Service Tax Demand under RCM: Transaction-wise, not Invoice-wise
https://taxguru.in/service-tax/service-tax-demand-rcm-transaction-wise-invoice-wise.html Clipped from: https://taxguru.in/service-tax/service-tax-demand-rcm-transaction-wise-invoice-wise.html M.P. Audyogik Kendra Vikas Nigam (Indore) Ltd Vs Principal Commissioner of Central Goods & Service Tax and Central Excise (CESTAT Delhi) In
👍👍👍👍👍Extended Limitation in Service Tax Demand -Unjust if no Proof of Fraud or Evasion
https://taxguru.in/service-tax/extended-limitation-service-tax-demand-unjust-proof-fraud-evasion.html Clipped from: https://taxguru.in/service-tax/extended-limitation-service-tax-demand-unjust-proof-fraud-evasion.html Thakarshi J Likhiya Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: In a noteworthy ruling, the Customs, Excise and Service Tax
Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand
Clipped from: https://www.taxscan.in/adjudication-order-passed-without-allowing-cross-examination-is-gross-violation-of-natural-justice-cestat-quashes-customs-duty-demand/292964/ The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed customs duty demand and observed that the adjudication order passed without
Show Cause Notice to Wrong Address Violates Natural Justice Principle
https://taxguru.in/service-tax/show-cause-notice-wrong-address-violates-natural-justice-principle.html Clipped from: https://taxguru.in/service-tax/show-cause-notice-wrong-address-violates-natural-justice-principle.html M. Pandidurai Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In the recently concluded case of M. Pandidurai Vs Commissioner of
Extended period not invocable in subsequent notice when prior notice already issued on same subject
https://taxguru.in/service-tax/extended-period-invocable-subsequent-notice-prior-notice-issued-subject.html Clipped from: https://taxguru.in/service-tax/extended-period-invocable-subsequent-notice-prior-notice-issued-subject.html M.K. Enterprises Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT Kolkata held that the extended period of limitation cannot be invoked
No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT
Clipped from: https://www.taxscan.in/no-penalty-leviable-u-s-76-of-finance-act-in-absence-of-element-of-fraud-collusion-and-wilful-suppression-of-fact-cestat/288904/ The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that penalty under section 76 of the Finance Act, 1994 in the
Extended period invocable only if there is suppression of facts with intent to evade tax
Read more at: https://taxguru.in/service-tax/extended-period-invocable-suppression-facts-intent-evade-tax.htmlCopyright © Taxguru.in https://taxguru.in/service-tax/extended-period-invocable-suppression-facts-intent-evade-tax.html lipped from: https://taxguru.in/service-tax/extended-period-invocable-suppression-facts-intent-evade-tax.html Hospitech Management Consultants Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held that the
SVLDRS Scheme Applicable to Taxpayers against whom Investigation by Service Tax Dept is pending: Delhi HC
Read More: https://www.taxscan.in/svldrs-scheme-applicable-to-taxpayers-against-whom-investigation-by-service-tax-dept-is-pending-delhi-hc/280855/ Clipped from: https://www.taxscan.in/svldrs-scheme-applicable-to-taxpayers-against-whom-investigation-by-service-tax-dept-is-pending-delhi-hc/280855/ The Delhi High Court recently held that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) is applicable to taxpayers against
Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate
Clipped from: https://www.taxscan.in/addition-of-loan-amount-as-outstanding-balance-without-proper-evidence-and-documents-itat-directs-ao-to-re-adjudicate-read-order/281886/ The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has directed the Assessing Officer to re-adjudicate the case regarding the addition of a loan amount
👍👍👍👍👍Clipped from: https://taxguru.in/income-tax/violation-principles-natural-justice-itat-restores-matter-back-ao.html
Bashir Ahmad Sofi Nowhatta Vs ITO (ITAT Amritsar) Admittedly, the lower authorities have passed orders ex parte qua the assessee in violation of principles of natural justice,
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