Clipped from: https://www.taxscan.in/scns-must-be-adjudicated-within-reasonable-time-as-mandated-u-s-734b-of-finance-act-bombay-high-court-upholds-principle-of-lex-dilationes-abhorret/321554/ The High Court of Bombay has held that Show Cause Notices (SCNs) must be adjudicated by the proper officers within a reasonable time
Category: Service Tax
Bombay High Court Quashes 25 Year Old Show Cause Notice Citing Inordinate Delay in Adjudicating Notice & Inability to Locate Case Records; Allows Refund with Interest for Amount Paid Under Protest
Clipped from: https://www.taxscan.in/bombay-high-court-quashes-25-year-old-show-cause-notice-citing-inordinate-delay-in-adjudicating-notice-allows-refund-with-interest-for-amount-paid-under-protest/321322/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Bombay%20High%20Court%20Quashes%2025%20Year%20Old%20Show%20Cause%20Notice%20Citing%20Inordinate%20Delay%20in%20Adjudicating%20Notice%20&%20Inability%20to%20Locate%20Case%20Records;%20Allows%20Refu The High Court of Bombay has quashed a 25 year old Show Cause Notice (SCN) issued by the Commissioner, Central Excise, Mumbai-III, and
👍👍👍👍👍👍👍Non-allowance to cross-examination person whose statement is relied upon makes entire adjudication proceedings bad
https://taxguru.in/custom-duty/non-allowance-cross-examination-person-statement-relied-entire-adjudication-proceedings-bad.html Clipped from: https://taxguru.in/custom-duty/non-allowance-cross-examination-person-statement-relied-entire-adjudication-proceedings-bad.html Ajay Saraogi Vs Union of India (Calcutta High Court) Calcutta High Court held that initiation of adjudication proceeding without allowing cross-examination of
👍👍👍👍👍👍👍Non-Receipt of Service Tax Order due to Lack of Communication between Husband and Wife: Madras HC Condones Delay of 455 Days in filing Service Tax Appeal
Clipped from: https://www.taxscan.in/non-receipt-of-service-tax-order-due-to-lack-of-communication-between-husband-and-wife-madras-hc-condones-delay-of-455-days-in-filing-service-tax-appeal/318108/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Non-Receipt%20of%20Service%20Tax%20Order%20due%20to%20Lack%20of%20Communication%20between%20Husband%20and%20Wife:%20Madras%20HC%20Condones%20Delay%20of%20455%20Days%20in%20filing%20Service%20Tax%20App The Madras High Court condoned delay of 455 Days in filing Service Tax Appeal on the ground of non-receipt of Service Tax Order
Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service
Read More: https://www.taxscan.in/burden-lies-on-assessee-to-prove-that-his-case-falls-under-exemption-notification-cestat-confirms-service-tax-demand-on-restaurant-service/317458/ Clipped from: https://www.taxscan.in/burden-lies-on-assessee-to-prove-that-his-case-falls-under-exemption-notification-cestat-confirms-service-tax-demand-on-restaurant-service/317458/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Burden%20Lies%20on%20Assessee%20to%20Prove%20that%20his%20Case%20Falls%20under%20Exemption%20Notification:%20CESTAT%20confirms%20Service%20Tax%20Demand%20on%20Restaurant%20Service The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed service tax demand on restaurant service and observed
👍👍👍👍👍👍👍No Recording of Service of Notice: ITAT Sets Aside Revision Order
https://taxguru.in/income-tax/recording-service-notice-itat-sets-aside-revision-order.html Clipped from: https://taxguru.in/income-tax/recording-service-notice-itat-sets-aside-revision-order.html Citron Infraprojects Ltd. Vs PCIT (ITAT Mumbai) Introduction: In a recent judgment dated 27th July 2023, the Income Tax Appellate Tribunal (ITAT) Mumbai
👍👍👍👍👍👍👍No Extended Limitation When Details Transparently Shared in ST-3 Returns
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
👍👍👍👍👍👍👍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
aniltikotekar4sme.com 