Login | Register Now | Contact Us   
 

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
kosom ammar
STO 2016 CESTAT 30
[Date of Order: 2016-01-21]

Refund: Export of services not in dispute: One to one co-relation not must: Remittances received in lumpsum cannot be the reason to deny the refund: Period prior to 2011 when definition of “input service” was wide, hence, all services covered.

Free Preview
STO 2016 CESTAT 33
[Date of Order: 2016-01-20]

Suppression: For establishing suppression there should be some positive act.

Free Preview
STO 2016 CESTAT 13
[Date of Order: 2016-01-20]

C&F Agent Service: Business Auxiliary Service: Law is well settled that the scope of taxing entry is to be strictly construed and there is no intendment about tax. Facts and circumstances of the case warrant to bring the activity carried out by the appellant as per agreement to the scope of "Business Auxiliary Service": This satisfies the principle of classification laid down in Section 66 of the Finance Act, 1994, excludes the other category of classification claimed by Revenue for the reason that the taxing entry most specifically attracts an activity shall bring that service into the same class and no other class by any remote construction.

Free Preview
STO 2016 CESTAT 7
[Date of Order: 2016-01-20]

Demand: Services of marketing provided by group concern: Amounts received by the appellant for marketing of the services of the parent concern, there is no dispute as to the fact that the appellant is rendering the services such as selling, obtaining orders, providing the market support to identify and promote the products of parent concern, it is undisputed that these services are provided in India: Sales commission: This issue is now settled by a majority order of the Tribunal in the case of Microsoft Corporation(I)(P)(Ltd) (supra) in favour of appellants.

Free Preview
STO 2016 CESTAT 39
[Date of Order: 2016-01-19]

Cenvat Credit: Services used by Head Office for disinvestment and generating finance: Activities relating to business which is in the second portion of the definition includes the activity of financing which would mean that if an assessee pays service tax for the various services received by them for raising the finance, CENVAT credit can be availed.

Free Preview
STO 2016 CESTAT 85
[Date of Order: 2016-01-15]

Refund: Drawback: It is an admitted fact that the goods involved in these appeals were exported under claim of drawback under the said Rules. Therefore by virtue of proviso (e) to the Notification 41/2007-ST, dated 10/06/2007 no refund is admissible there under.

Free Preview
STO 2016 CESTAT 36
[Date of Order: 2016-01-13]

Penalty: Non payment of service tax: Financial crisis: On perusal of records it is seen that after investigation nothing incriminating was unearthed. The amount of tax in arrears was calculated from the records maintained by the respondent and the demand for the same was raised by issuing a show-cause notice. It is not a case where the respondent failed to take registration and did not pay service tax at all: Section 73(3) applicable: Penalty rightly set aside by Commissioner (Appeals).

Free Preview
STO 2016 CESTAT 16
[Date of Order: 2016-01-12]

Demand: Stay: Renting of Immovable Property: Rent which is being collected by individual owners of share in property, service tax liability arises on all of them jointly and severally: Such findings recorded by the lower authorities are prima facie not in consonance with the law, as individuals are claiming and filing income tax returns the amounts received by them individually, combining them and demanding service tax liability as a group of persons is prima facie not correct.

Free Preview
STO 2016 CESTAT 15
[Date of Order: 2016-01-08]

Demand: Cenvat Credit: Common input services for departments providing taxable and exempted services: order passed by the Authority below is unreasonable for the reason that as against credit of Rs.6,66,423/- allocated to the department in Table-B which provided exempted service, disallowance of entire credit of Rs.1,11,07,075/- allocated to Departments in Table-A providing taxable service is contrary to the principle of proportionality: Matter remanded back.

Free Preview
STO 2016 CESTAT 162
[Date of Order: 2016-01-06]

Abatement: Property Tax: Property tax proportionate to the period for which the abatement is claimed shall be excluded while computing the gross amount charged for the purpose of levy of service tax.

Free Preview
STO 2016 CESTAT 139
[Date of Order: 2016-01-06]

Demand: Business Auxiliary Service: Consideration received by the assesse therein was not really linked to the quantum of sales effected as is the requirement of the Notification, but was really a trading margin being retained by the said assessee by claiming it as a commission.

Free Preview
STO 2016 CESTAT 22
[Date of Order: 2016-01-06]

Demand: Cenvat Credit: Input services used for construction of commercial complex which has been subsequently used by renting: Output service Renting of Immovable Property: Credit admissible on all input services used for providing RIP.

Free Preview
STO 2016 CESTAT 12
[Date of Order: 2016-01-06]

Commercial Coaching or Training: Demand: Course Completion Certificate/training offered by such Institutes is recognized by law: Demand set aside.

Free Preview
STO 2016 CESTAT 14
[Date of Order: 2016-01-05]

Interest: Appellant is required to pay the interest on the amount demanded in the show cause notice: Order beyond the show cause notice.

Free Preview
STO 2016 CESTAT 9
[Date of Order: 2016-01-05]

Cenvat Credit: Input Service: Any service which is an input for another input service will get covered under the definition of input service on which credit is sought. 

Free Preview
STO 2016 CESTAT 8
[Date of Order: 2016-01-05]

Cenvat Credit: Input Service: Outdoor Catering: Appellant is eligible to avail CENVAT credit to the extent of service tax paid by the canteen contractor and is not eligible to avail CENVAT credit of the service tax paid on the value of the services utilized by the employees of the appellant.

Free Preview
STO 2015 CESTAT 284
[Date of Order: 2015-12-31]

Repair or Maintenance Service: Demand: Prior to 15.06.2005: There was no maintenance contact entered by the appellant with the State Electricity Board for repairs of their transformers: Tender process through which the appellant got the contract for repairing the transformers is only a "work order" and contract for repair and it is not a "maintenance contract", hence not covered in the definition.

Free Preview
STO 2015 CESTAT 327
[Date of Order: 2015-12-23]

Cenvat Credit: Input Service: Limitation: Once department has not been able to establish an intention to evade or intention to malafidely take CENVAT credit, the time limitation of issuing of show cause notice cannot be extended from one year to five years.

Free Preview
STO 2015 CESTAT 324
[Date of Order: 2015-12-17]

Demand: BAS: BSS: Service tax is not exigible on handling charges, registration services and sale of spares and lubricant, which have been separately reflected in the invoices and have suffered VAT/Sales tax.

Free Preview
STO 2015 CESTAT 329
[Date of Order: 2015-12-16]

Business Auxiliary Service: Commission: Multi Level Marketing: Service tax demand in respect of commission received by the appellants on direct retail sale is liable to be sustained and the service tax on the commission received for sale of goods through second and third level distributors is sustained.

Free Preview
< Previous 5 6 7 8 9 10 11 12 13 14 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 replica watches 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.