EA-2000service tax audit under GST Regime
Query (Issue) Started By: – Vishal Shekhar Dated:- 20-12-2018 Last Reply Date:- 18-1-2019 Service Tax
Got 8 Replies
Service Tax
Is service tax audit under EA-2000 in GST regime is possible, what does the savings clause in GST mentions about it? Will the service tax be covered in the GST audits beginning April 2019?
\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Querist,
\nQuery-wise reply is as under:-
\n(i) Yes. 100%.
\n(ii) Section 174 of CGST Act, 2017 (Appended below)
\n(iii) Yes.
\nSaving Section is for all purposes in order to safeguard revenue. On 12.10.18, Gauhati High Court has held in favour of the department on this issue in the case of M\/s. Mascote Entrade Pvt. Ltd. Vs.UOI & two othe<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2018 passed by the Supreme Court, in which, the reference to the said order of this Court is made and the proceedings before the High Court have stayed. After analyzing Section 173 of the CGST Act, Justice Akil Kureshi and Justice B N Karia noted that “clause of Subsection (2) of Section 174 and other clauses would, prima facie, show that there was no saving of Rule 5A in such manner that fresh proceedings for audit could be initiated in exercise of powers under the said Rule. We, therefore, have serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out compulsory Service Tax audit of private agencies like the petitioner.” “Under the circumstances, issue Notice, returnable on 28.11.2018. By way of<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed in Service Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" EA-2000service tax audit under GST Regime Query (Issue) Started By: – Vishal Shekhar Dated:- 20-12-2018 Last Reply Date:- 18-1-2019 Service TaxGot 8 RepliesService TaxIs service tax audit under EA-2000 in GST regime is possible, what does the savings clause in GST mentions about it? Will the service tax be covered in the GST audits beginning … Continue reading “EA-2000service tax audit under GST Regime”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15599","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15599"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15599\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nIf the threshold limit exceeds register with GST now. However you have to face the consequences for non registration, non levying of tax etc
\nReply By KASTURI SETHI:
\nThe Reply:
\nRightly advised by Sh.Govindarajan Sir. I further add that if any rule is set aside by any court the department does not sit idle. The department fights such cases up to Supreme Court. Meanwhile, all assessees comply with in routine manner till the final decision of the Supreme Court. Latest news is that Delhi High Court has fixed date on this very issue.. Litigation will go on. Govt work will not suffer. Neither any court wants that Govt work should suffer.
\nReply By KASTURI SETHI:
\nThe Reply:
\nDeci<\/p>\n
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