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- Offences and Penalties
- Normal / Extended penalty
- Whether penalty can be imposed if the issue involves interpretation of law ?
Whether penalty can be imposed if the issue involves interpretation of law ?
Issue Favourable to Tax Payer ?:- yes
Held - As regards the invocation of extended period, we find that for the period 21.06.2006 to 30.11.2009, the show cause notice was issued on .....
Issue Favourable to Tax Payer ?:- yes
Held - The issue on merit is whether there is levy of service tax on reverse charge mechanism on the service received from the overseas. This .....
Issue Favourable to Tax Payer ?:- yes
Held - I would like to gainfully refer to the decision of the Tribunal, in the case of KUNNATH TEXTILES Versus COMMISSIONER OF CUS. & C. .....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case it needs to be noted that paragraph 8 of the notice, reproduced, above merely mentions that the extended period of five .....
Issue Favourable to Tax Payer ?:- yes
Held - I find that the carrying of baggage by the appellant Airlines is incidental to the service being ‘transport of passengers by Air' and the .....
Issue Favourable to Tax Payer ?:- yes
Held - The period involved in this appeal is prior to 10-9-2004. The Show Cause Notice was issued on 20-4-2006. The Appellant is paying service tax.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
