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Archive: 05 February 2012

Posts in 05 February 2012

Fabrication does not amount to manufacture, service tax is not leviable

February 5, 2012 11487 Views 0 comment Print

Tribunal had considered the Larger Bench decision of the Tribunal in the case of Mahindra & Mahindra Limited 2005 ((190) ELT 301 before coming to the conclusion that when fabrication does not amount to manufacture, service tax is not leviable. Further, he also submits that the claim for exemption is on the ground that the contract was for construction of roads had been denied on the ground that contract was not produced.

Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration

February 5, 2012 1046 Views 0 comment Print

3. As the respondents did not submit the required declaration in proper format, Revenue entertained a view that they were not entitled to the 75% abatement in terms of Notification No. 32/04-ST. Accordingly, proceedings were initiated against them by way of show cause notice dated 13.10.06 proposing to confirm the demand of Rs. 6,917/-. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demand and imposing penalties. However, on appe

Re Foster Wheeler France SA – Date of filing of the return is the relevant date to consider the applicability of the proviso to section 245R(2) of the Act

February 5, 2012 351 Views 0 comment Print

In Re Foster Wheeler France SA (AAR)- Just like our considering the date of hearing of the application under section 245R of the Act would make for uncertainty, the fixing of the date of notice under section 143(2) / 142(1) of the Act by the income-tax authority as the starting point, would result in vagaries and to the use of different yardsticks to different applicants, it would depend on the diligence or non-diligence of the Assessing Officer, whether he had issued the notice before or after the application before this Authority has been filed and the nature of the notice.

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