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- Whether demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
Whether demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
Issue Favourable to Tax Payer ?:- yes
Held - The appellant have admittedly paid the service tax on the service received from foreign country in terms of Section 66A on reverse charge ba.....
Issue Favourable to Tax Payer ?:- yes
Held - The issue involved in this appeal is no more res integra in view of the decision of the Tribunal in the case of Bhoruka Aluminium Limited Vs.....
Issue Favourable to Tax Payer ?:- yes
Held: The commission in respect of volume purchase by second level of distributor 3 for the period from 2006-07 to 2010-11 earned by the Appellant .....
Issue Favourable to Tax Payer ?:- yes
Held - It is undisputed that the appellant had, initially, not paid service tax on the services received under reverse charge mechanism for the rel.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show-cause notice, then in.....
Issue Favourable to Tax Payer ?:- yes
Held - The provisions of Section 73(3) of the Finance Act, 1994 say that when the liability of tax has been paid by an assessee before service of n.....