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
Category: Service Tax
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/ Top Stories 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
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/ Top Stories The Delhi High Court recently held that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) is applicable to
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/ Top Stories 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
👍👍👍👍👍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,
👍👍👍👍👍Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice
Read more at: https://taxguru.in/income-tax/ex-parte-order-unjustified-revenue-failed-carry-primary-duty-post-non-service-notice.htmlCopyright © Taxguru.in Clipped from: https://taxguru.in/income-tax/ex-parte-order-unjustified-revenue-failed-carry-primary-duty-post-non-service-notice.html Stanton Capital (India) P Ltd. Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that post non-service of notice, revenue
👍👍👍👍👍No penalty if no intention to evade service tax & for tax paid before issue of notice
Read more at: https://taxguru.in/service-tax/penalty-intention-evade-service-tax-tax-paid-issue-notice.htmlCopyright © Taxguru.in Clipped from: https://taxguru.in/service-tax/penalty-intention-evade-service-tax-tax-paid-issue-notice.html Assam Company India Limited Vs Commissioner of Service Tax (CESTAT Kolkata) Revenue has not brought any evidence to
👍👍👍👍👍Non receipt of Notices: HC quashes Order of Maharashtra Sales Tax Tribunal
Clipped from: https://taxguru.in/goods-and-service-tax/non-receipt-notices-hc-quashes-order-maharashtra-sales-tax-tribunal.html Kirloskar Oil Engines Ltd. Vs State of Maharashtra and Ors. (Bombay High Court) Heard learned Counsel for the parties. 2. By this Petition,
👍👍👍👍👍Demand of extended period not sustainable If no suppression of facts
Clipped from: https://taxguru.in/excise-duty/demand-extended-period-sustainable-suppression-facts.html C.C.E.-Ahmedabad Vs Quippo Energy Pvt Limited (CESTAT Ahmedabad) CESTAT held that since there is no suppression of fact, demand of extended period is
👍👍👍👍👍👍👍Demand of extended period not sustainable If no suppression of facts
Clipped from: https://taxguru.in/excise-duty/demand-extended-period-sustainable-suppression-facts.html C.C.E.-Ahmedabad Vs Quippo Energy Pvt Limited (CESTAT Ahmedabad) CESTAT held that since there is no suppression of fact, demand of extended period is
👍👍👍👍👍CESTAT sets aside Revenue’s Demand for Extended Period in Absence of Malafide Act for Service Tax Evasion
Read More: https://www.taxscan.in/cestat-sets-aside-revenues-demand-for-extended-period-in-absence-of-malafide-act-for-service-tax-evasion/273686/ lipped from: https://www.taxscan.in/cestat-sets-aside-revenues-demand-for-extended-period-in-absence-of-malafide-act-for-service-tax-evasion/273686/ Top Stories The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), sets aside the Revenue’s Demand for Extended Period in the
👍Failure to Establish Sufficient Cause for not Filling Appeals
Clipped from: https://www.taxscan.in/failure-to-establish-sufficient-cause-for-not-filling-appeals-within-the-prescribed-period-of-limitation-itat-upholds-dismissal-of-appeals/273072/ Top Stories Failure to Establish Sufficient Cause for not Filling Appeals within the Prescribed Period of Limitation: ITAT upholds Dismissal of Appeals [Read
👍AO shall Conduct Independent Investigation without relying on Third Party Statements and Facts: ITAT upholds Deletion of Additions u/s 68
Clipped from: https://www.taxscan.in/ao-shall-conduct-independent-investigation-without-relying-on-third-party-statements-and-facts-itat-upholds-deletion-of-additions-u-s-68/273139/ Top Stories AO shall Conduct Independent Investigation without relying on Third Party Statements and Facts: ITAT upholds Deletion of Additions u/s 68 [Read
👍👍👍👍👍Extended period of limitation not invocable as non-payment of tax was due to bonafide belief
Clipped from: https://taxguru.in/service-tax/extended-period-limitation-invocable-non-payment-tax-due-bonafide-belief.html Namakkal Agricultural Producers Co-Operative Marketing Society Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that non-payment of service tax under GTA
👍👍👍👍👍👍👍Delay condone period due to covid 👍plus👌 Dept Appeal Below Tax Effect of Rs. 50 Lakhs: ITAT dismisses Appeal as per CBDT Circular
Read More: https://www.taxscan.in/dept-appeal-below-tax-effect-of-rs-50-lakhs-itat-dismisses-appeal-as-per-cbdt-circular/272444/ Clipped from: https://www.taxscan.in/dept-appeal-below-tax-effect-of-rs-50-lakhs-itat-dismisses-appeal-as-per-cbdt-circular/272444/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Dept%20Appeal%20Below%20Tax%20Effect%20of%20Rs.%2050%20Lakhs:%20ITAT%20dismisses%20Appeal%20as%20per%20CBDT%20Circular Top Stories The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has recently, in an appeal filed before it, on finding the same to be
👍Adjudicating Authority cannot go beyond the Scope of SCN: CESTAT
Clipped from: https://taxguru.in/custom-duty/adjudicating-authority-scope-scn-cestat.html Suraj Electronics P. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Chennai) It is noticed by Commissioner (Appeals) that stay was granted waiving the
👍👍👍Central Excise Act One year limitation not applies to Service Tax paid under Protest
Clipped from: https://taxguru.in/service-tax/central-excise-act-one-year-limitation-applies-service-tax-paid-protest.html Erweka India Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The issue involved in the present case is whether the appellants refund
👍👍👍👍👍Section 75(4) U.P. GST Act is Mandatory, Even if no Demand in Writing for Hearing is made out: Allahabad HC Quashes Order
Clipped from: https://www.taxscan.in/section-754-u-p-gst-act-is-mandatory-even-if-no-demand-in-writing-for-hearing-is-made-out-allahabad-hc-quashes-order/269641/ Top Stories By Aparna. M – On April 17, 2023 1:00 pm – 2 mins read In a significant case, the Allahabad High Court held that section
👍👍👍👍👍Delhi HC Set Aside Section 148A(d) Order Passed without Considering Reply of Assessee: Directs de novo exercise
Clipped from: https://www.taxscan.in/delhi-hc-set-aside-section-148ad-order-passed-without-considering-reply-of-assessee-directs-de-novo-exercise/269531/ Income Tax The Delhi Bench of High Court has set aside the order passed under Section 148A(d) of the Income Tax Act 1961
