Continued from Part 1 Part 2 Part 3 Part 4 18. The remaining issue concerns 4,31,646 rupees that the appellant allegedly underpaid in 2015-16 compared to what they reported in their own ST-3 returns. The appellant claims they actually paid 4,89,669 rupees in 2017-18 that should cover this debt, and they provided challans as proof. […]
Demand of Service Tax is barred by the Limitations: Part 4
Continued from Part 1 Part 2 Part 3 15. Thus Tribunal find that the demand made in respect of receipts from M/s UPPCL and M/s Krishi Utpadan Mandi Samiti are barred by limitation, as extended period of limitation as per proviso to Section 73 (1) could not have been invoked for making these demands. 16. […]
Demand of Service Tax is barred by the Limitations: Part 4
Continued from Part 1 Part 2 Part 3 15. Thus Tribunal find that the demand made in respect of receipts from M/s UPPCL and M/s Krishi Utpadan Mandi Samiti are barred by limitation, as extended period of limitation as per proviso to Section 73 (1) could not have been invoked for making these demands. 16. […]
Demand of Service Tax is barred by the Limitations: Part 3
Continued from Part 1 Part 2 6. The authority found that the appellant’s work orders and bill of quantities (BOQ) contain conflicting information about the project locations and the nature of the work, e.g. Bill states Electrification of office building and repair of sodium vapour lamp at Navin Mandi Sthal Shahganj (Jaunpur) while BOQ states […]
Demand of Service Tax is barred by the Limitations: Part 3
Continued from Part 1 Part 2 6. The authority found that the appellant’s work orders and bill of quantities (BOQ) contain conflicting information about the project locations and the nature of the work, e.g. Bill states Electrification of office building and repair of sodium vapour lamp at Navin Mandi Sthal Shahganj (Jaunpur) while BOQ states […]
Demand of Service Tax is barred by the Limitations: Part 2
Continued from Part 1 Findings in Impugned order: 1. The tax department ordered the appellant to pay 10,85,842 rupees for services provided between 2014 and 2017. These services included building check dams for the U.P. Project Corporation, lighting and electrification work for Mandi Parishad. 2. The appellant is appealing this order, specifically regarding the check […]
Demand of Service Tax is barred by the Limitations: Part 1
General Information about the case: Name of the Case: Civil Associates vs Allahabad Date of order: 5 December, 2025 Name of the Court: Customs, Excise & Service Tax Appellate Tribunal, Allahabad Case no.: Service Tax Appeal No.70480 of 2024 Original matter: Arising out of Order-in-Appeal No.780/ST/Alld/2022 dated 15/03/2023 passed by Commissioner (Appeals) Customs, Central […]
तेलंगाना में सरकारी परामर्श सेवाओं पर सेवा कर
मामले की सामान्य जानकारी: मामले का नाम: श्री रंगा रेड्डी बनाम पी सी सी टी- हैदराबाद- जीएसटी आदेश की तिथि: 5 दिसंबर, 2025 मामला संख्या: अपील संख्या ST/30239/2025 न्यायालय का नाम: सीमा शुल्क, उत्पाद शुल्क और सेवा कर अपीलीय न्यायाधिकरण (CESTAT), हैदराबाद मूल मामला: यह अपील सीमा शुल्क और केंद्रीय कर आयुक्त (अपील-I), हैदराबाद द्वारा […]
तेलंगाना में सरकारी परामर्श सेवाओं पर सेवा कर
मामले की सामान्य जानकारी: मामले का नाम: श्री रंगा रेड्डी बनाम पी सी सी टी- हैदराबाद- जीएसटी आदेश की तिथि: 5 दिसंबर, 2025 मामला संख्या: अपील संख्या ST/30239/2025 न्यायालय का नाम: सीमा शुल्क, उत्पाद शुल्क और सेवा कर अपीलीय न्यायाधिकरण (CESTAT), हैदराबाद मूल मामला: यह अपील सीमा शुल्क और केंद्रीय कर आयुक्त (अपील-I), हैदराबाद द्वारा […]
Service tax on the Government Consultancy Services in Telangana
General information about the case: Name of case: Mr. Ranga Reddy Male vs P C C T- Hyderabad- Gst Date of order: 5 December, 2025 Case no.: Appeal No. ST/30239/2025 Name of the Court: Customs, Excise And Service Tax Appellate Tribunal, Hyderabad Original matter: Appeal arising out of Order-in-Appeal No.HYD-SVTAX-HYC-APP1-155-23-24 dated 11.01.2024, passed by Commissioner […]