Contrary View to Hon’ble Delhi High Court decision quashing Circular No.154 & 158 with reference to Point of Taxation Rules, 2011.   In a recent judgment dated 01-02-2013, the Hon’ble High Court of Delhi, in the case of Delhi Chartered Accountants Society (Regd.) V/s Union of India & Others, C.M.No.9237/2012 (for stay, has quashed Circular No. 154/5/2012 – ST [...]

NOTIFICATION NO. 01/2013-ST, DATED 22-2-2013 Form ST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, shall be submitted by the 25th day of March, 2013

It is evident from the above account of the conduct of the two officials that they chose not to take proper steps at appropriate stage for filing the appeal even though they knew that it was their duty to do so. We have also noted that Mr. Prasad is totally remorseless in his affidavit. If [...]

Case – Futura Polyester Ltd. v. Commissioner of Central Excise [CESTAT Chennai] Issue: Whether merely making entry in books of account amount to provision of service? Facts: M/s Futura Polyester ltd. (“the Appellants”) entered into an agreement with M/s. Futura Polymers Ltd., a 100% EOU Division for transfer of technical know-how. As per the agreement, [...]

 The Hon’ble High Court of Bombay in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 (Bom.) considered the issue at length and held that the definition of input service under Rule 2(l) of the Cenvat Credit Rules, is very wide and covers not only services which are directly or indirectly used [...]

Hon’ble High Court of Mumbai in the case of CCE v. Ultratech Cements (P.) Ltd. [2010] 29 STT 244 held that any service availed by the assessee in or in relation to the business of manufacturing or providing output service is entitled to input service credit.

Information technology services are declared services under Section 66 E (d) – Development, design, programming, customization, adaption, upgradation, enhancement, implementation of information technology software

By virtue of Rule 22A of Part I KSR, which rules have been formulated by the State Government in exercise of the power under Article 309 of the Constitution of India, it is obligatory on the part of any State Government employee to have applied for and obtained coverage in respect of life, by subscribing [...]

The facts of the case are the appellant, M/s. Paramount Communications Wire and Cable Ltd., another sister concern company M/s. Paramount Wire and Cable Ltd. were utilising the services of certain common staff located in their common head office at Delhi.

It is not in dispute that although the employee of the assessee during the course of recording statement had admitted and expressed willingness to pay service tax, in the affidavit-in-reply to the show-cause notice, the liability to pay service tax was specifically denied and even before the adjudicating authority it was contended that service tax [...]