Question Whether there is any time limit to file refund of service tax wrongly paid ? No, Time limit of one year to file refund claim doesn’t apply to amount wrongly paid as ‘Service Tax’ Section 11B of Central Excise Act, 1944 applies only to amount having colour of ‘tax’; amount wrongly paid as ‘service… Read More »
Question: Whether the Assessee can plea for condonation of delay in filing appeal due to lack of guidance ? Answer : Delay caused in filing appeal due to lack of proper guidance is condonable, when it was shown that assessee was a semi-literate labour contractor Assessee sought condonation of delay of 366 days in filing… Read More »
SCRUTINY OF SERVICE TAX RETURN REVISED GUIDELINES FOR SCRUTINY OF ST-3 RETURN CIRCULAR NO. 185/4/2015-ST [F.No.137/314/2012-ST], DATED 30-6-2015 1. In the era of self-assessment, the need for a strong compliance verification mechanism cannot be over emphasized. Such a mechanism has… Read More »
Question : Service Tax Amnesty Scheme Order are appealable ? Answer :’Designated authorities’ under Service Tax Voluntary Compliance Encouragement Scheme amount to ‘adjudicating authorities’, as they pass order/decision; hence, orders passed by them are appealable as per Finance Act, 1994 HIGH COURT OF MADRAS Narasimha Mills (P.) Ltd. v. Commissioner of Central Excise (Appeals) S. VAIDYANATHAN,… Read More »
Finance Ministry Clarified that Service Charge is Not Service Tax FINANCE MINISTRY’S CLARIFICATION ON SERVICE CHARGES COLLECTED BY RESTAURANTS/HOTELS/EATERIES PRESS RELEASE, DATED 14-7-2015 Some restaurants/hotels/eateries besides charging for the food and beverages are also charging ‘service charges’ in their bills. The proceeds of the ‘service charges’ are retained by the restaurants/hotels/eateries. Some of the consumers… Read More »