Latest Amendments and Recent News Views & Stories
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| | Latest News Views and Stories Upgrade to Paid Membership, Get Full Access | | Prosecution under Service Tax provisions needs due diligence and caution | | With power comes responsibility. Prosecution provision in Service Tax has given immense powers to the service tax officers and one hopes that these powers are used with a sense of responsibility. The provisions are so harsh that one can be prosecuted for minor faults such as not issuing invoice within a fortnight. The Service Tax is perceived to be assessee friendly, but many amendments this time around are not-so assessee friendly. Encouraging voluntary compliance and introduction of penalties based on the gravity of offences. While minor technical omissions or commissions have been made punishable with simple penal measures, prosecution is meant to contain and tackle certain specified serious violations...more | | | | | |
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| Recent Important Judgement |
| STO 2010 CESTAT 294 | Service Tax: Cargo handling, Port Services and Clearing and Forwarding Service:Notification No. 41/2007-ST dated 6.10.2007 : Refund: Remand:
In the impugned order the refund claim was rejected for non-production of the evidence asked by the Commissioner (Appeals) during the course of personal hearing. In that circumstance it would be appropriate in the interest of justice to remand back the matter to the original adjudicating authority to verify the documents again and if it is found the appellant is entitled to refund claim as per Notification No. 41/2007-ST dated 6.10.2007, or not? (Para 8,9)...more | | |
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| STO 2010 CESTAT 295 | Service Tax: Cargo handling, Port Services and Clearing and Forwarding Service : No. 41/2007-ST dated 6.10.2007
Refund: Remand: In the impugned order the refund claim was rejected for non-production of the evidence asked by the Commissioner (Appeals) during the course of personal hearing. In that circumstance it would be appropriate in the interest of justice to remand back the matter to the original adjudicating authority to verify the documents again and if it is found the appellant is entitled to refund claim as per Notification No. 41/2007-ST dated 6.10.2007 , or not?(Para 8,9)...more | | |
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| STO 2010 CESTAT 296 | Service Tax: Renting of Immovable Property :
No recovery of service tax in respect of renting of immovable property alone....more | | |
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