Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
The article addresses invocation of the extended period of limitation for service tax demands where the taxpayer filed ST 3 returns and ITRs and performed self-assessment. It emphasises that show cause notices must specify the allegations and that extended limitation cannot be invoked where the appellant demonstrated bona fide belief in classifying services as exempt and consistently filed returns; the demand based on differences between ITR/Form 26AS and ST 3 without specifying service nature was held time barred and unsustainable.
The article addresses invocation of the extended period of limitation for service tax demands where the taxpayer filed ST 3 returns and ITRs and performed self-assessment. It emphasises that show cause notices must specify the allegations and that extended limitation cannot be invoked where the appellant demonstrated bona fide belief in classifying services as exempt and consistently filed returns; the demand based on differences between ITR/Form 26AS and ST 3 without specifying service nature was held time barred and unsustainable.
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