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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 181
[Date of Order: 2016-02-15]

Demand: Tax demanded from sub-contractor: Principal Contractor already paid service tax on entire amount:  The information received from the department under RTI shows that NGRI has paid service tax on the same services. The information having been provided by a public officer under the provision of Right to Information Act, 2005, no reason to disbelieve the same.

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STO 2016 CESTAT 112
[Date of Order: 2016-02-15]

Refund: Input Services: Prior to 01.04.2011 the definition was wide which covered within its ambit all the services used for business activity: Judgment relied upon by the Commissioner (A) relates to Inputs and not input services.

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STO 2016 CESTAT 35
[Date of Order: 2016-02-15]

Refund: Rule 5 of CCR, 2004: Formula to work out refund: Intent of legislature: When the statute prescribes a formula and inthe said formula, 'export turnover' is defined, and when the 'total turnover' includes export turnover, the very same meaning given to the export turnover by the legislature is to be adopted while understanding the meaning of the total turnover, when the total turnover includes export turnover. If what is excluded in computing the export turnover is included while arriving at the total turnover, when the export turnover is a component of total turnover, such an interpretation would have expressly stated so.

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STO 2016 CESTAT 75
[Date of Order: 2016-02-12]

Cenvat credit: Input service: Sales promotion is a taxable activity, hence, cenvat credit available.

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STO 2016 CESTAT 177
[Date of Order: 2016-02-11]

Business Exhibition Service: Demand: If service entirely performed outside India would not get covered under taxable service even under reversed charge mechanism.

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STO 2016 CESTAT 115
[Date of Order: 2016-02-11]

Management, Maintenance or Repair Service: Business Support Service: Activity of Operation of Plant is covered under the enlarged scope of Business Support Service which came into effect from 1-05-2011, and hence classifying the said activity/service under any other category of service prior to 1-05-2011 would not be correct & legal.

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STO 2016 CESTAT 49
[Date of Order: 2016-02-11]

Commercial or Industrial Construction Service: Works Contract: Prior to 01/06/2007, if an assessee is operating under works contract no service tax is payable under any other head and since works contract service came to statute w.e.f.01/06/2007 the tax liability arises from that date.

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STO 2016 CESTAT 31
[Date of Order: 2016-02-11]

Demand: Commission received from transporters: Business Auxiliary Service: Appellant provided services as GTA issued consignment notes for services provided to Bajaj Auto for to & fro transportation of goods: Bajaj Auto also paid entire service tax on freight paid: The findings of the lower authorities that the activity of getting commission on the trucks hired from various outsiders would fall under the under the category of 'commission agent' for provision or receipt of service for a consideration is incorrect for more than one reason as the final service rendered by the appellant to M/s Bajaj Auto Limited is 'Goods Transport Agency'.

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STO 2016 CESTAT 178
[Date of Order: 2016-02-10]

Demand: Renting of Immovable Property: Space & Time for advertisement: Appellant has established that the failure was caused because they were a small scale service provider with regard to the service of 'sale of space advertisement'. They bonafidely believed that no tax was payable on the services of renting of immovable property during the relevant period ; Section 80(1) applicable: Penalty set aside.

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STO 2016 CESTAT 118
[Date of Order: 2016-02-10]

Refund: Remand by first appellate authority: Principles of judicial discipline: Jurisdiction to issue fresh show cause notice: Clear finding by the first appellate authority vide order dated 20.12.2006 is directive in nature and surprisingly is not contested by the Revenue before higher judicial forum. In the absence of any appeal against such a clear directive to refund the amount, it was not left to the adjudicating authority to revisit the issue of rejection of the three refund claims which have been sanctioned by the higher judicial authority. In the absence of any appeal against such an order, the adjudicating authority has not followed settled principle of judicial discipline; and has entered further voyage to reject the refund claim by issuance another show-cause notice, which is beyond his jurisdiction.

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STO 2016 CESTAT 63
[Date of Order: 2016-02-10]

Management Consultancy Service: Penalty: On being pointed out by Audit party the entire Service Tax liability along with interest was paid up before the issuance of show-cause notice: Penalty not imposable.

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STO 2016 CESTAT 62
[Date of Order: 2016-02-10]

Penalty: Conclusion of proceedings: As per amended Section 76 w.e.f. 14/5/2015, if the Service Tax and interest is paid within 30 days from the date of service of notice under Sub-section (1) of Section 73 of the Act, no penalty shall be payable and proceedings in respect of such service tax and interest shall be deemed to have been concluded. 

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STO 2016 CESTAT 24
[Date of Order: 2016-02-10]

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 23
[Date of Order: 2016-02-10]

Refund: Initial payment of service tax on the insistence of department: Subsequently filing refund claim to avoid limitation: Return of refund claim by the department treating it as pre-mature: Eligibility for refund should have been decided taking into consideration the taxability of the service and the procedures laid down in law relating to tax collection and refund. The form and substance of a disposal in adjudication is vested exclusively in the authority before whom the claim has been preferred and that is a responsibility which should have been responsibly discharged. The order of the original authority has merged with that of the first appellate authority and the merged order lacks legal sanctity: Return of the refund claim is set aside and the original authority is directed to decided on the refund claim afresh in accordance with the law.

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STO 2016 CESTAT 6
[Date of Order: 2016-02-10]

Departmental Appeal: Additional Ground: Penalty under Section 76: Department cannot expect the Tribunal to to step in to fill the perceived ‘breach'.

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STO 2016 CESTAT 4
[Date of Order: 2016-02-10]

Advertisement Agency Service: Demand: Export of Service: 'business or commerce' in Rule 3(iii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 is not intended tax services that are rendered in connection with business or commerce outside the territory of India. Since the appellant has no requirement of 'advertising agency service' for manufacture and export of goods, the tax demanded in the impugned order is not on the consideration for a service received in India but a tax on the funds transferred in a cross-border transaction. Such a tax is not contemplated in Finance Act, 1994.

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STO 2016 CESTAT 179
[Date of Order: 2016-02-09]

Business Auxiliary Service: During the period prior to10-05-2008, there is no liability on the appellant to pay service tax on book adjustments in transactions with associated person.

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STO 2016 CESTAT 117
[Date of Order: 2016-02-09]

Demand: Service provided abroad in 2002: Consideration received in 2006: CBEC circular dated 25-04-2003 has clarified that export of services would continue to remain tax free even after withdrawal of Notification 6/99 dated 10-04-1999.

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STO 2016 CESTAT 28
[Date of Order: 2016-02-09]

Export of Services: Accumulation of Cenvat credit: Input Service: Refund: Health & Fitness of employees working 24x7 is must, it is not simply entertainment, but essential for optimum performance: Eligible as Input service: Refund admissible.

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STO 2016 CESTAT 10
[Date of Order: 2016-02-09]

Cenvat Credit: Input Service: Renovation and Modernisation: Service provider provided it as Works Contract Service: Discharged service tax liability accordingly: Service which is received by the appellant is of works contract service though it is for the purpose of renovation and modernization of the premises. The appellant is not entitled for Cenvat credit.

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