Notice based on difference in ST 3 vs. 26AS
All you need to know Introduction In the recent times, it has been observed that CGST department has been issuing show-cause notices (SCN) in bulk mainly w.r.t FY 15-16 & 16-17 seeking to demand service tax on the differential amounts as determined based on the turnover/receipts disclosed in the ST 3 i.e., service tax returns and the receipts reported in
CBDT condones delay in filing of Form-10 IC
CBDT condones delay in filing of Form-10 IC Section 115BAA of Income Tax Act, 1961 was inserted by The Taxation Laws (Amendment) Act, 2019 w.e.f. April 01, 2020. By virtue of aforesaid section, the tax rate for domestic Companies has been reduced to 25.168 percent from the earlier 27.82 percent. As per subsection (5) of section 115BAA of the Act read with Rule 21AE
How to File Self-Employment Tax in the UK?
Independent work is quite difficult, and it involves a lot of liability. You should care for your workers, handle your cash, settle your assessments, and present your government forms. Whether or not independently employed, people are needed to pay personal assessment paying little heed to their type of revenue. Nonetheless, independently.
Registration is not a requirement for filling Service tax refund claim
CESTAT held that registration with the department is not a prerequisite to claim Service tax refund. Further, directed that the assessee is entitled to get the refunds accordingly along with applicable interest.
Service tax not leviable on commercial coaching or training services
CESTAT held that the service of providing professional/ vocational training courses and providing certificates to the students, on the basis of which the students are getting jobs or are trained to work as an entrepreneur / self-employed, falls under the exclusion clause of Section 65(27) of the Finance Act, 1994.
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Notice based on difference in ST 3 vs. 26AS – All you need to know
Introduction In the recent times, it has been observed that CGST department has been issuing show-cause notices (SCN) in bulk mainly w.r.t FY 15-16 & 16-17 seeking to demand service tax on the differential amounts as dete
Service Tax liability cannot be determined merely by relying on Form 26AS
Luit Developers Private Limited Vs Commissioner of CGST & Central Excise it is trite law that figures of Form 26AS are not to be used for determining Service Tax liability unless there is proof to show that it was on acco
Partner not liable to pay service Tax on Share of Profit & Remuneration from Partnership Firm
Gautam Bhattacharya Vs Commissioner of Central Tax (CESTAT Bangalore) Brief facts of the case are that the appellants are the partners of partnership firm namely M/s. Ernst & Young, LLP. The appellants had filed their inc
CBDT condones delay in filing of Form-10 IC
Section 115BAA of Income Tax Act, 1961 was inserted by The Taxation Laws (Amendment) Act, 2019 w.e.f. April 01, 2020. By virtue of aforesaid section, the tax rate for domestic Companies has been reduced to 25.168 percent
CESTAT quashes Service Tax Demand raised against Anil Kumble
Anil Kumble Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Bangalore) Show-cause notices dated 21/10/2010 & 19/10/2009 were issued based on the agreement between players and franchisee and MOU betwee
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