Login | Register Now | Contact Us   
 

FM announces Infrastructure CessEducation Sector Removed from Negative ListThe time-limit for issuance of SCN for non-fraud cases is proposed to increase to 30 MonthsThe Cenvat Credit Rules SimplifiedNew Annual Return to be filed by Service Tax AssesseeSoftware on media bearing MRP is exempted from Service TaxAbatement reduced for Residential PropertyHUF can now pay Service Tax on Quarterly BasisThe right to use the radio-frequency spectrum and subsequent transfers to be declared as a Service.Interest Rates Reduced to 18% when Service Tax is not collected.Excise Duty on Tobacco products except bidis hiked by 10-15%Krishi Kalyan Cess on the taxable services at the rate of 0.5%
Case Laws
STO 2015 CESTAT 440
[Date of Order: 2015-09-24]

BAS: Sale of sim cards: Inclusion of value: Decision against the appellants: Cum-duty price benefit to be extended for which matter is remanded: Penalty set aside by invoking Section 80.

Free Preview
STO 2015 CESTAT 509
[Date of Order: 2015-09-23]

Demand: Tax liability will arise only when the consultancy is provided by a 'science or technology institution or organisation' and that transfer of technical knowhow is not the consultancy envisaged for taxation by section 65(105)(za) of Finance Act, 1994.

Free Preview
STO 2015 CESTAT 306
[Date of Order: 2015-09-23]

Refund: Assessment not challenged: As the assessments were finalized and were not put to challenge by the appellant, no infirmity in the impugned orders of the authorities below in rejecting the refund claim.

Free Preview
STO 2015 CESTAT 378
[Date of Order: 2015-09-22]

Demand: Valuation: Authorised Service Station: Whatever was recovered from the customers was paid by the appellants to the job workers: Case is prima facie covered in its favour by the judgement in the case of Intercontinental Consultants and Technocrats Pvt. Ltd.: Pre deposit waived.

Free Preview
STO 2015 CESTAT 375
[Date of Order: 2015-09-22]

Export of Service: Rendition of service is partly abroad and hence the service rendered is export of service. As the payment was received in foreign exchange, Service tax is not payable on export of service.

Free Preview
STO 2015 CESTAT 428
[Date of Order: 2015-09-21]

Banking & Other Financial Services: MICR charges: Liability to service tax falls on the appellants for clearing charges collected: On Limitation, because of absence of malafide intention, the appellants would have won if they had contested it, but appellants paid the service tax for the entire period: Liability to pay interest in such case would not survive.

Free Preview
STO 2015 CESTAT 420
[Date of Order: 2015-09-21]

Condonation of delay: 467 days: Appellants contended that they were sub brokers of M/s Geojit Financial Services Limited who was managing filing of appeal for all sub-brokers: Subsequently as they stopped working as sub broker for this company, the appeal was not managed and when department came for recovery, the appellants looked for a counsel and filed appeal: Reasons not found satisfactory: Condonation not allowed.

Free Preview
STO 2015 CESTAT 415
[Date of Order: 2015-09-17]

Construction Service: Abatement: Value of free supplies not included pleaded by appellant department: Even when the value of material supplied free by the service recipient is not included value in the assessable value. abatement of 67% under Notification No. 15/2004-ST, dated 10/09/2004, Notification No. ST/1/2006-ST, dated 01/03/2006 is available: Commissioner (Appeals) has noted that there were no such free supplies: Appeal dismissed.

Free Preview
STO 2015 CESTAT 472
[Date of Order: 2015-09-16]

Demand: SIM Card: Franchise: BSNL had already paid service tax on the sim cards and recharge coupons sold to the franchisee and again demanding service tax from the franchisee would amount to double taxation which is not permissible in law. BSNL had already paid service tax on the sim cards and recharge coupons sold to the franchisee and again demanding service tax from the franchisee would amount to double taxation which is not permissible in law.

Free Preview
STO 2015 CESTAT 295
[Date of Order: 2015-09-16]

Penalty: Non payment of service tax under reverse charge: Eligibility of appellants to take cenvat credit of service tax which they might have paid under reverse charge: Penalty not justified.

Free Preview
STO 2015 CESTAT 490
[Date of Order: 2015-09-15]

Demand: Management, Maintenance or Repair Service: Maintenance charges collected by the builder from the flat owners for maintenance of society, till the maintenance of society is handed over by the builder to flat owners’ society: Builder acts only as trustee or as pure agent. When the co-operative society is formed even the deposit account is shitted to Flat Owner’s Co-operative Society. It is a statutory obligation on the appellants in terms of Maharashtra Ownership Flats (Regulation of the Promotion of Construction, sale, management and transfer) Act, 1963: Demand unsustainable.

Free Preview
STO 2015 CESTAT 376
[Date of Order: 2015-09-15]

Demand: Money Transfer Service: Export of Service: Service provided by such agents and sub-agents amounted to export of service in terms of Rule 3(1)(iii) read with Rule 3(2) of the Export of Service Rules, 2005 and hence no service tax was leviable.

Free Preview
STO 2015 CESTAT 474
[Date of Order: 2015-09-11]
Free Preview
STO 2015 CESTAT 448
[Date of Order: 2015-09-11]

Modification Application: Wherever there is a debatable point, it cannot be said that there was a mistake apparent on record.

Free Preview
STO 2015 CESTAT 425
[Date of Order: 2015-09-11]

Cenvat Credit: Insurance Auxiliary Services: Appellants provided taxable service and exempted service like Crop Insurance: Appellants reversed cenvat credit as per Rule 6(3) of Cenvat Credit Rules: Credit denied to them even on that part of services which were taxable: Matter remanded.

Free Preview
STO 2015 CESTAT 459
[Date of Order: 2015-09-10]

Demand: BAS or BSS: Appellants provided drivers for transportation of vehicles from factory to its various depots: Agreement clearly show that it was not simply providing drivers but also managed entire responsibility of safe delivery of vehicles: Impugned services were classifiable under BSS and liable to service tax with effect from 1/4/06.

Free Preview
STO 2015 CESTAT 336
[Date of Order: 2015-09-10]

Demand: Cenvat credit: Input service: Trading activity not being a service at all, the appellant is not required to maintain separate accounts as per sub rule (2) of Rule 6 prior to 1/4/2011.

Free Preview
STO 2015 CESTAT 293
[Date of Order: 2015-09-10]

Refund: Once the refunds are under the amended rules and the notification issued thereunder, the same cannot be denied merely because they relate to the exports made prior to the date of amendment.

Free Preview
STO 2015 CESTAT 485
[Date of Order: 2015-09-09]

Abatement: Condition of non availment of credit: Reversal is sufficient to render the availment to be non-existent.

Free Preview
STO 2015 CESTAT 483
[Date of Order: 2015-09-09]

Demand: Commercial or Industrial Construction Service: Valuation: Supply of free material is a consideration is a proposition that fails the test of logic, if a consideration in kind is ultimately to find a place in the structure erected for the benefit of the service recipient it is no consideration: Tax laws provide a legal framework and it is that framework which portrays legislative intent. Non-articulation of a specific exclusion is not a ground to blind oneself to the legal constraints on inclusion of amounts in 'gross amount' of consideration.

Free Preview
< Previous 6 7 8 9 10 11 12 13 14 15 Next >
(DISCLAIMER: Despite all efforts have been made to reproduce the orders and other related contents correctly, there may still be chances for such errors and/ or omissions to have crept in inadvertently. The access and circulation is subject to the condition that Easy Service Tax Online Dot Com Private Limited is not responsible / liable for any loss or damage caused to anyone due to any mistake / error / omissions.)
 
 

www.centralexciseonline.com

 


www.taxolegal.com


Page copy protected against web site content infringement by Copyscape


www.customsindiaonline.com
Home | Mission | Contact Us | Acknowledgements © 2009 Copyrights, All Rights Reserved. 
Disclaimer Though all efforts have been made to reproduce the order and other contents correctly, the access and circulation is subject to the condition that EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions. The Site is constantly updated and any or all of the contents are liable to be modified, altered, deleted or replaced. EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone whether directly or indirectly  due to any modification , alteration, addition, deletion or replacement of any of the contents.

Copyright: Reproduction of news articles, photos, or any other content in whole or in part in any form or medium without express written permission of  EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is prohibited.Do not copy contents of this site. All pages are protected by COPYSCAPE. Plagiarism will be detected by COPYSCAPE.