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Sudhir Kumar

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Issue Id: 120669

Main contractor to be treated as body corporate by the department.

A show Cause Notice was issued to the noticee proposing the demand of Service Tax amounting to Rs. 86,00000/-along with applicable interest and ... Read Full Issue

Asked by Sudhir kumar

22 Dec 2025

4 Replies

419 Views

Issue Id: 120394

Liability of Service Tax upon the noticee on the amount shown in profit & loss account as Liquidated damage and Debtor Written of.

The department has raised a demand on the income shown in profit & loss account as "Liquidated Damage" and "Debtor Written ... Read Full Issue

Asked by Sudhir kumar

27 Aug 2025

2 Replies

967 Views

Issue Id: 120393

Restoration of case in CESTAT on the ground of non-compliance of the direction given by the CESTAT in previous order.

Two Show Cause Notice one for the period 2005-06 to 2008-09 and another for the period 2005-06 to 2009-10 were issued to the same tax-payer in 2014 ... Read Full Issue

Asked by Sudhir kumar

27 Aug 2025

3 Replies

688 Views

Issue Id: 120387

Rate of interest on delay payment of Service Tax under Section 75 of the Finance Act, 1994

What was the rate of interest under section 75 of the Finance Act, 1994 on delay payment of Service Tax for the period 2002-03 to 20027-08? Please ... Read Full Issue

Asked by Sudhir kumar

25 Aug 2025

2 Replies

859 Views

Issue Id: 120337

Due date of Service Tax payment

Sir, Please provide the due date of payment of Service Tax for the period 2002-03 to 2005-06 ? As the department has calculated the interest taking ... Read Full Issue

Asked by Sudhir kumar

11 Aug 2025

2 Replies

722 Views

Issue Id: 120253

Power of redistribution of Show Cause Notice for adjudication

Sir, A show Cause Notice under GST Act has been issued by the Assistant Commissioner, CGST. But the same SCN has been allotted to another Assistant ... Read Full Issue

Asked by Sudhir kumar

15 Jul 2025

1 Reply

889 Views

Issue Id: 120174

No libility under RCM for Work Contract Service as the service is a composite Service

A client has provided Work Contract Service by way of construction of Road and construction of buildings for Government or Government Authority. They ... Read Full Issue

Asked by Sudhir kumar

24 Jun 2025

9 Replies

1626 Views

Issue Id: 120072

Exemption from Service Tax if service provided to the trust registered under section 12AA of Income Tax Act 1961

A firm is registered under section 12AA of income Tax Act, 1961(43 of 1961). A client has provided the firm work contract services by way of ... Read Full Issue

Asked by Sudhir kumar

30 May 2025

7 Replies

1766 Views

Issue Id: 119987

Exemption from liability of Service tax on commission received against doing government business by the commercial bank

Whether the commission received by the commercial banks from RBI in lieu of government business transaction is taxable or it is exempted under ... Read Full Issue

Asked by Sudhir kumar

09 May 2025

4 Replies

1842 Views

Issue Id: 119949

Whether NBPDCL and SBPDCK do not fall under the definition of Govermental Authority for claiming exemption benifit?

The department has not given the benefit of exemption from service tax to the consideration received from NBPDCL and SBPDCK, Bihar citing that both ... Read Full Issue

Asked by Sudhir kumar

30 Apr 2025

1 Reply

1455 Views

Issue Id: 119919

Single assessment order for multiple year demand in a single SCN

Whether law strict to issue single assessment order for multiple year demand in a single SCN?

Asked by Sudhir kumar

25 Apr 2025

2 Replies

2669 Views

Issue Id: 119892

Reimbursement on transportation charges

A C&F agent having service tax registration has not paid the service tax on reimbursement charges received from the principal in lieu of ... Read Full Issue

Asked by Sudhir kumar

19 Apr 2025

5 Replies

1027 Views

Issue Id: 119879

Demand confirmed under section 73(1)of finance act 1994

The department has confirmed the demand under section 73(1) in place of 73(2) of the Finance act 1994 while the SCN has been issued under same ... Read Full Issue

Asked by Sudhir kumar

17 Apr 2025

4 Replies

2472 Views

Issue Id: 119747

Applicability of Service tax while the work of construction has been done by the client.

Sir, (i) Whether the Bihar State Building Construction Corporation, Patna is not a Government body and construction of primary health centre under ... Read Full Issue

Asked by Sudhir kumar

20 Mar 2025

5 Replies

679 Views

Issue Id: 119740

Payment certificate and abatement

If a party submit only payment certificate showing VAT/Sale Tax deducted by the Service recipient and he imparted the construction work to them, is a ... Read Full Issue

Asked by Sudhir kumar

19 Mar 2025

4 Replies

559 Views

Issue Id: 119720

Determination of liability of service tax on the basis of payment certificate

On the basis of payment certificate for the period 2017-18, can it be possible to decide the payment made for the period April 2017 to June 2017 ... Read Full Issue

Asked by Sudhir kumar

14 Mar 2025

3 Replies

969 Views

Issue Id: 119705

CENVAT REFUND

If Commissioner has accepted an order of refund passed by Deputy Commissioner, whether the joint Commissioner empow empowered to issue an SCN on the ... Read Full Issue

Asked by Sudhir kumar

11 Mar 2025

1 Reply

417 Views

Issue Id: 119628

Wrong demand confirmed through Order

The department issued a Show Cause Notice alleging that the noticee had deducted the cost of material and also took in eligible abatement from gross ... Read Full Issue

Asked by Sudhir kumar

21 Feb 2025

7 Replies

1137 Views

Issue Id: 119581

Adjustment

If taxpayer has pre deposited the amount against filing appeal and after dismissal of appeal he is willing to adjust such pre deposit amount with ... Read Full Issue

Asked by Sudhir kumar

08 Feb 2025

2 Replies

1058 Views

Issue Id: 119528

Provision accounts and book of entry

Can a construction company books revenue on the basis of provisions. If yes what is its impact on billing procedure and GST liability. Whether ... Read Full Issue

Asked by Sudhir kumar

18 Jan 2025

2 Replies

908 Views

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37 Replies on 24 Issues

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Issue Id: 120669

Main contractor to be treated as body corporate by the department.

A show Cause Notice was issued to the noticee proposing the demand of Service Tax amounting to Rs. 86,00000/-along with applicable interest and ... Read Full Issue

Asked by Sudhir kumar

22 Dec 2025

1 Reply

419 Views

Issue Id: 120387

Rate of interest on delay payment of Service Tax under Section 75 of the Finance Act, 1994

What was the rate of interest under section 75 of the Finance Act, 1994 on delay payment of Service Tax for the period 2002-03 to 20027-08? Please ... Read Full Issue

Asked by Sudhir kumar

25 Aug 2025

1 Reply

859 Views

Issue Id: 120174

No libility under RCM for Work Contract Service as the service is a composite Service

A client has provided Work Contract Service by way of construction of Road and construction of buildings for Government or Government Authority. They ... Read Full Issue

Asked by Sudhir kumar

24 Jun 2025

3 Replies

1626 Views

Issue Id: 120072

Exemption from Service Tax if service provided to the trust registered under section 12AA of Income Tax Act 1961

A firm is registered under section 12AA of income Tax Act, 1961(43 of 1961). A client has provided the firm work contract services by way of ... Read Full Issue

Asked by Sudhir kumar

30 May 2025

1 Reply

1766 Views

Issue Id: 119879

Demand confirmed under section 73(1)of finance act 1994

The department has confirmed the demand under section 73(1) in place of 73(2) of the Finance act 1994 while the SCN has been issued under same ... Read Full Issue

Asked by Sudhir kumar

17 Apr 2025

1 Reply

2472 Views

Issue Id: 119747

Applicability of Service tax while the work of construction has been done by the client.

Sir, (i) Whether the Bihar State Building Construction Corporation, Patna is not a Government body and construction of primary health centre under ... Read Full Issue

Asked by Sudhir kumar

20 Mar 2025

2 Replies

679 Views

Issue Id: 119740

Payment certificate and abatement

If a party submit only payment certificate showing VAT/Sale Tax deducted by the Service recipient and he imparted the construction work to them, is a ... Read Full Issue

Asked by Sudhir kumar

19 Mar 2025

1 Reply

559 Views

Issue Id: 119628

Wrong demand confirmed through Order

The department issued a Show Cause Notice alleging that the noticee had deducted the cost of material and also took in eligible abatement from gross ... Read Full Issue

Asked by Sudhir kumar

21 Feb 2025

3 Replies

1137 Views

Issue Id: 119467

One SCN for the period 2008-09 to 2011-12 was issued in 19.07.2013 for the amount of Rs. 79 Lacs. After passing of two years the department realized ... Read Full Issue

Asked by Sudhir kumar

12 Dec 2024

1 Reply

1603 Views

Issue Id: 119453

Service Tax on advertising agent service

The department has issued Multiple Show Cause Notice to a client in the matter of service tax from advertising agency service. One show cause notice ... Read Full Issue

Asked by Sudhir kumar

09 Dec 2024

1 Reply

987 Views

Issue Id: 119430

Issuance of show cause notice by the additional Director General, Director General of Central Excise(intelligence) is out of purview under circular no. 752/68/2003 dated 01.10

In Central Excise matter, a Show Cause Notice was issued by the additional Director General, Director General of Central Excise (intelligence). while ... Read Full Issue

Asked by Sudhir kumar

27 Nov 2024

1 Reply

1261 Views

Issue Id: 119254

Monetary limit to adjudicate the case

Any notification for monetary limit of adjudication only for penalty?

Asked by Sudhir kumar

12 Aug 2024

2 Replies

1386 Views

Issue Id: 119231

Annual return GSTR9

Sir any notification or circular which restrict the taxpayer to file annual return GSTR-9 after 03 years. Please guide

Asked by Sudhir kumar

26 Jul 2024

1 Reply

1465 Views

Issue Id: 119138

Credit note issued but not amended in GSTR1 return accordingly

One client has issued credit note but not shown the same in GSTR-1 return under section 34. They have shown the credit note in annual return GSTR-9. ... Read Full Issue

Asked by Sudhir kumar

03 Jun 2024

1 Reply

5443 Views

Issue Id: 118938

Excess payment made in 3B adjustment with short payment of GST in next financial year

Sir One my client has received an SCN on short payment of GST in GSTR-3B in comparison to the liability declared in R1 for 2018-19. However he ... Read Full Issue

Asked by Sudhir kumar

15 Jan 2024

1 Reply

16264 Views

Issue Id: 118900

Proper adjudicating authority

Sir Please let me know that who is the proper adjudicating authority in case of DRC 01 to be issued only for interest? Whether the same monetary ... Read Full Issue

Asked by Sudhir kumar

11 Dec 2023

2 Replies

1524 Views

Issue Id: 118761

Interest rate

Sir whether section 50(3) of CGST Act 2017 in which 24 percent of interest has been recommended is applicable now or amended and only 18% of interest ... Read Full Issue

Asked by Sudhir kumar

19 Sep 2023

1 Reply

15922 Views

Issue Id: 118727

Outward liability shown in GSTR9 and settlement of tax

One of my client has inadvertently missed to show complete sell /outward tax liability in

Asked by Sudhir kumar

31 Aug 2023

4 Replies

3229 Views

Issue Id: 118647