Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
×

Warning

JUser: :_load: Unable to load user with ID: 594

View more blog entries

Consult Construction

Consult Us For Construction

Recovery on Service Tax

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 1225
  • 1 Comment
  • Subscribe to this entry
  • Print
  • Report this post




CESTAT, NEW DELHI BENCH

Alstom Projects India Ltd. (vs) Commissioner of Service Tax*, Delhi

Circulars & Notifications : CBEC Circular No. 123/5/2010-TRU, dated 24-5-20101.Section 73 of the Finance Act, 1994 - Recovery of service tax not levied or paid or short levied or short levied or short paid or erroneously refunded - Period 1-3-2001 to 15-12-2005 - Whether where assessee had service tax registration and it was paying service tax on amount received in respect of taxable service provided by it in course of execution of a contract for proceeding years, but stopped paying service tax subsequently in respect of this contract without giving any intimation to department and even stopped making declaration in its ST-3 returns, such activity of assessee amounted to suppression of relevant information with intent to evade payment of tax and, therefore, larger period of limitation under provision to section 73(1) had been correctly invoked and penalty had rightly been imposed under sections 76 & 78 - Held, yes [Paras 7.0 and 8.1]
Rate this blog entry:
35
Trackback URL for this blog entry.

Comments

  • Thursday, 04 July 2013

    service tax collection is good,but at the same time the employer has to pay the tax not giving to the contractors account ,like vat form h is providing to the contractors.

    the central govt. must steemline BY PROVIDING the P.F. AND ESI AND SERVICE TAX TO THE CONTRACTORS AT A TIME REGISTRATIONS, IN ONE PLACE ONLY.
    IF THE WORKING PEOPLE ARE ABOVE 10 NOS,

Leave your comment

Guest
Guest Wednesday, 16 August 2017

Like us on facebook

Twitter Feed

ConsultC Session organised by Builders' Association of India on RERA and GST at Mumbai https://t.co/D6bjdqk54I
ConsultC The word is spreading on https://t.co/QI70LPC81h

Address

Address:
304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
Gujarat-380054
Tel:
+91 - 079 - 40032950
E-Mail:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Website:
www.consultconstruction.com

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.