Alert No 20101021A : Thursday, October 21, 2010
Latest Amendments and Recent News Views & Stories
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Latest News Views and Stories:
Service Tax authorities misuse show-cause provisions
The entire Tax system stands on the foundations of mutual trust between tax payers and the assessing officer. Likewise, the provisions of service tax are too, based on trust. The assessee filing returns are expected to do self-assessment of taxes and pay appropriate service tax accordingly. No doubt honesty pays, but it doesn't seem to pay enough to suit some people. Therefore, the officers of the service tax department are vested with powers to recover service tax when there is a non-payment or under-payment of tax. ...........more
Recent Judgements:
STO 2010 CESTAT 147
Service Tax: Clearing & Forwarding (C & F) services: Pre-deposit: The agreement which is subject matter of appeal pending before the Mumbai Bench and in respect of present dispute are containing same terms and conditions. Part of the demand of service tax which is the subject matter of appeal which is pending before Mumbai Bench of the Tribunal and in the present proceeding is again confirmed. Pre deposit of amounts of service tax, interest art penalties are waived for hearing of the appeal and recovery of the total waiver of pre deposit of amounts of service tax, interest and the (para 4)
STO 2010 CESTAT 146
Service Tax: Business Auxiliary Services: Service to self: Pre-deposit: Adjudicating Authority confirmed the demand Of Service Tax on the Applicant, i.e. printing and Packing Division as a provider of business auxiliary service to other divisions of the ITC. No Service Tax is leviable for the services provided to oneself, In view of the decisions relied upon by the Applicant, the predeposit of the whole the amount of Service Tax, interest and penalties are waived and recovery the same stayed during pendency of the Appeal. (para 6)
STO 2010 CESTAT 145
Service Tax: Manpower Recruitment and Supply Agency Service: Penalty: Remand: Board's Circular No.97/8/2007-ST dated 23.08.2007 (supra) relied upon by the Appellant, provides that no show cause notice will be issued, in case the amounts of Service Tax and Interest have been paid in a case, where there is no suppression of facts with intent to evade payment of duty. In the present case, when pointed out by the Revenue, the Appellant immediately deposited the amount of Service Tax along with the interest. In these circumstances, The impugned Order is accordingly set aside and the matter is remanded to the Commissioner of Central Excise to decide the matter afresh regarding imposition of penalty after affording an opportunity of hearing to the Appellant. (para 5)
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