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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services List of Services under Reverse Charge Classification Scheme for Services Under GST Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017
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STO 2016 CESTAT 55
[Date of Order: 2016-02-25]

Demand: Demand issued after six years for cause of demand badly time barred.

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STO 2016 CESTAT 34
[Date of Order: 2016-02-25]

Banking & Other Financial Services: Demand: Currency Conversion Charges: Mark-up is essentially a part of the exchange rate that is to be applied for arriving at the cost of goods or services purchased by the card holder and hence is a part of the cost of goods/services purchased which are recoverable from the user and is not a consideration for the services of providing credit to the user: Following the LB decision of the Tribunal and the Tribunal's decision in SBI cards "markup" charges accruing to the issuing bank when card holder uses credit card to pay in foreign exchange abroad is not liable to service tax under credit card services (under Banking & Other Financial Services) during the relevant period.

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STO 2016 CESTAT 171
[Date of Order: 2016-02-24]

Penalty: Appellants discharged tax liability with interest: Commission paid to overseas agent: Early stage of enactment: Penalty set aside.

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STO 2016 CESTAT 129
[Date of Order: 2016-02-24]

Demand: Technical Testing & Analysis: If the inspection of the seafood and analysis thereof as to adherence to the quality as prescribed by M/s JMRI, would fall under the category of "Technical Testing & Analysis Services", eligible for exemption granted for "Technical Testing & Analysis Services" on 'human beings or animals' as there cannot be any doubt that seafood are nothing but a kind of animals.

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STO 2016 CESTAT 110
[Date of Order: 2016-02-24]

Demand: Whether the value of SIM cards sold by the appellant herein to their mobile subscribers is to be included in taxable service under Section 65(105)zzzx of the Finance Act, 1994, which provides for levy of service tax on telecommunication service OR whether it is taxable as sale of goods under the Sales Tax Act: Issue held in favour of appellants.

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STO 2016 CESTAT 66
[Date of Order: 2016-02-24]

Technical Consultancy Service: Reverse charge mechanism: Whether amount of income tax to be included to the value: the plain reading of Section 67 with Rule 7 of Service Tax Valuation Rules, in this case in hand, Service Tax liability needs to be discharged on amounts which have been billed by the service provider.

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STO 2016 CESTAT 65
[Date of Order: 2016-02-24]

Demand: Transport of goods other than water through pipeline or other conduit: Respondents manufacture RMC which is supplied by a truck which on reaching site pumps RMC into desired place. The respondent charges separate amounts as pumping charges. Revenue is of the view that the amount collected needs to be included in the value for discharge of Service Tax: Issue no more res integra and it has been decided against the Revenue.

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STO 2016 CESTAT 120
[Date of Order: 2016-02-23]

Delay: Condonation thereof: 90 days: Delay in the present case being within the period which the Commissioner(Appeals) has powers to condone the delay: Matter remanded.

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CEO 2016 SC 1 LB
[Date of Order: 2016-02-19]
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STO 2016 CESTAT 25
[Date of Order: 2016-02-19]

Maintenance or Repair Service: Computer Software: Clients of the appellant in this case would be users of 'information technology software' and hence any maintenance of that software would be taxable only after16th May 2008.

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STO 2016 CESTAT 3
[Date of Order: 2016-02-19]

Cenvat Credit: Taxable & Exempted Service: Trading activity was neither a service nor fell as exempted service prior to 1.4.2011: Amendment from 1.4.2011 prospective in nature: No reversal required for prior period as per Supreme Court judgment in the case of Indian National Ship Owners’ Association.

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STO 2016 CESTAT 113
[Date of Order: 2016-02-18]

Refund: Service tax paid erroneously on services used for export: Rejected on the ground of non fulfillment of certain conditions of notification: The procedures prescribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non fulfilment of the conditions in condonable.

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STO 2016 CESTAT 38
[Date of Order: 2016-02-18]

Construction of Residential Complex: Refund: Tax collected without authority of law: There can be no doubt that the agreement between the appellants and the vendor is for transfer of immoveable property by way of sale. The vendor renounces all rights to any part of the property that is transferred. The transaction is squarely covered by the exclusion from service and, therefore, outside the ambit of tax. The tax collected from the appellants by the vendor and deposited in the government account is without authority of law and is liable to be refunded under section 11B of Central Excise Act, 1944 as made applicable to Finance Act, 1994.

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STO 2016 CESTAT 180
[Date of Order: 2016-02-17]

Refund: Payment of service tax under Works Contract: Supreme Court has settled the law that prior to 01.06.2007, Service Tax liability will not arise when works contract is executed, under any other services.

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STO 2016 CESTAT 131
[Date of Order: 2016-02-17]

Refund: Limitation: Accumulated credit as akin to credit in PLA- Claims not hit by time bar further as Notification No. 5/2006-C.E. (N.T.) Dated 14/03/2006 not specify any time limit for refund claim - Rule 5 of CENVAT Credit Rules, 2004.

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STO 2016 CESTAT 111
[Date of Order: 2016-02-17]

Refund: Accumulated cenvat credit: Information Technology Software Services: Even though the export of software is not a taxable service but still the assessee cannot be denied the cenvat credit: Limitation under Section 11B does not apply for refund of accumulated cenvat credit.

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STO 2016 CESTAT 93
[Date of Order: 2016-02-17]

Demand: Construction of Retail Outlets for IOCL: As regards the Service Tax liability from 10/09/2004 on the construction of retail outiets for IOCL, under the Construction Services and Commercial & Industrial Services, both the lower authorities have clearly recorded that a contract as executed by the appellant with IOCL indicates that they have to supply all the materials involved for completion of the work under contract: The job executed by the appellant would be a 'works contract' which is non taxable prior to 01.06.2007.

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STO 2016 CESTAT 71
[Date of Order: 2016-02-17]

Demand: Classification: Works Order gives description of work and supply of Unskilled Manpower which is directly under the category of "Manpower Recruitment and Supply Agency Services"

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STO 2016 CESTAT 37
[Date of Order: 2016-02-17]

Cenvat Credit: Common Input Service for taxable and exempted service: Demand raised @ 6/8% of value of exempted service: Appellants reversed entire service tax credit used for exempted service: Demand not sustainale.

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STO 2016 CESTAT 147
[Date of Order: 2016-02-16]

Penalty: Reversal of credit on trading activity: Prior to 31/3/2011 there was no clarity whether the Cenvat credit in respect of services used for trading activity is required to be reversed or otherwise. Trading activity is included in the exempted services w.e.f. 1/4/2011 since then appellant was reversing the credit attributed to the Trading Activity. However for the period before 31/3/2011 appellant paid entire amount alongwith interest: Penalty waived.

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