Similarly, if the air travels were undertaken by the company’s executives for business purposes, the necessary nexus between the service and the business activities of the appellant does exist. The show-cause notice did not even attempt to make out a case to the contra. Therefore, the case of the appellant is liable to be accepted.

As regards the demand for payment of an amount @ 8% of the value of the exempted goods under Rule 57CC of the Central Excise Rules, 1944 made out in the show-cause notice, it has been noted that the appellants have not availed any credit of the duty paid either on the raw materials supplied [...]

Providing service of payment and receiving money on behalf of the government in respect of various transactions such as public deposit, RBI bond, EPF, senior citizen saving scheme, compulsory deposit scheme etc. does not fall under the category of Banking and Financial service and the above activity is exempt from banking and financial services. As [...]

Ld. Counsel for the appellant submits that the Chartered Accountant’s service has been used for auditing of accounts of the assessee and is integrally connected with the output service of Business Auxiliary service rendered by them. Similarly, the service tax paid on catering service, that is , food coupons is an eligible input service as [...]

Tribunal has held that although the documents are not in the name of the assessee’s factory but same are in the name of the head office of the assessee and there is no dispute about the input service received by the assessee. Therefore, substantive benefit cannot be denied on procedural grounds. 

This is not a case where the distributor is doing a service, billing for it, collecting the charges for the service and then BSNL charging for the services to the customers through a separate process. On the contrary this is a case where BSNL sells the cards through the distributor and collects money from customers [...]

As per the Business Associates Agreement  entered into by the appellant with Syntel Inc., USA has agreed to provide marketing services in relation to software services developed by Syntel International Pvt. Ltd., India and Syntel Inc., USA has to identify customers in USA and make efforts to get the customers and assist Syntel (India) in [...]

It is also undisputed that the demand of the service tax is raised on the commission received by them as a licensed agent from the said M/s. IFFCO-TOKIO General Insurance Company Ltd. I find that the defence put up by the respondent before the: lower authorities is correct inasmuch as the provisions of rule 2(1)(d)(ii) [...]

Brief facts of the case are that the adjudicating authority rejected the refund claim for the period prior to the Registration of service tax paid by the respondents on the ground that the assessee entitled to refund claim of input service credit only for the period after registration. The said order was challenged before the [...]

An appeal is a substantive right. The assessee should have a full opportunity to put forth his case and should be able to get relief, if any, in accordance with. It is difficult to sustain the assessee’s negligence. However, the assessee cannot also be let scot free. Now, he has preferred this appeal and the [...]