service tax audit Archives

Service Tax Audit prima facie permissible post GST regime-Calcutta HC

administrator January 18, 2019 GST, High Courts

Service Tax Audit prima facie permissible post GST regime – Calcutta High Court. Authorities entitled to audit for the period when Finance Act 1994 was applicable ABCAUS Case Law Citation: ABCAUS 2730 (2019) (01) HC Important Case Laws Cited/relied upon: Infinity BNKE Infocity Pvt. Ltd. Versus Union of …

Central Excise Officers of DGCEI have all India jurisdiction – High Court

administrator November 16, 2018 Excise/Custom, GST, High Courts, Service Tax

Central Excise Officers of DGCEI have all India jurisdiction, can issue notices/enquire into service tax matters against any assessee even it is registered with one or multiple Commissionerates. ABCAUS Case Law Citation: ABCAUS 2630 (2018) (11) HC Important Case Laws Cited/relied upon: Sri Balaji Rice Company versus Commercial …

Under GST Regime service tax audit under Rule 5A can not be initiated – Gujarat High Court stays Service Tax Audit by CAG

administrator October 17, 2018 GST, High Courts, Service Tax

Under GST Regime service tax audit under Rule 5A can not be initiated Gujarat High Court in a judgment with far reaching implications stayed Service Tax Audit by CAG. This would definitely put a break on the harassment of the assessees by authorities who were issuing fresh notice for service tax …

Supreme Court stays Delhi HC judgment on Service Tax Audit by Departmental Officer or CAG in Mega Cabs Private Limited case

administrator September 28, 2016 Judgments, Service Tax, Supreme Court

Supreme Court stays Delhi HC judgment on Service Tax Audit by Departmental Officer or CAG The Supreme Court has stayed the judgment/decision of the Delhi High Court in the case of Mega Cabs Private Limited. In the said judgment, the Delhi High Court had declared ultra vires and struck down that …

Service tax Audit by Department Officers-Detailed Analysis by CA Ankit Gulgulia narrating date-wise legal provisions and recent judicial rulings

administrator June 8, 2016 Service Tax

Service tax Audit by Department Officers-Detailed Analysis by CA Ankit Gulgulia narratting date-wise legal provisions and recent judicial rulings Major Issues to be Decided:- (a) Whether Section 94(1) read with Section 94 (2)(k) of the Finance Act, 1994 (‘FA’) to the extent that the amended Rule 5A(2) empowers …

Service tax Department can not audit under rule 5A2-Delhi HC quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to FA

administrator June 3, 2016 High Courts, Judgments, Service Tax

Service tax Department can not audit under rule 5A(2)-Delhi High Court quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to Finance Act. Case Law Details: W.P.(C) 5192/2015 & CM No. 9417/2015 Mega Cabs Pvt. Ltd (Petitioner) vs. UOI and Ors (Respondents) Date of Judgment: 03/06/2016 …

Central Excise and Service Tax Audit norms to be followed by the Audit Commissionerates.

administrator February 27, 2015 Service Tax

Central Excise and Service Tax Audit norms to be followed by the Audit Commissionerates. Circular No. 995/2/2015-CX dated the 27th Feb., 2015 F. No. 206/03/2014-CX.6Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and Customs ToThe Principal Chief Commissioners/Chief Commissioners of Central Excise and Service Tax (All),The …

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