Goverdhan Transformer Udyog Pvt. Ltd. (the Assessee) provided Management, Maintenance and Repair services (Repair services) for the repair of old and damaged transformers to Dakshinanchal Vidyut Vitaran Nigam Ltd. (DVVN).
In the instant case, a Show Cause Notice was issued by the Ld. Commissioner to Maa Mahamaya Industries Ltd. (the Appellant) and the same was adjudicated against the Appellant. Being aggrieved, the Appellant preferred an appeal before the Hon’ble CESTAT.
The Hon’ble High Court of Allahabad held that an endorsement by the postal authority that ‘there is nobody in the factory’ cannot tantamount to refusal of the Appellant nor it can be read as factory is closed.
In the instant case, demand of Service tax is raised against PSL Ltd. (the Appellant) as recipient of Goods Transport Agency (GTA) services for the period from November 16, 1997 to June 2, 1998, by issuing a Show Cause Notice dated July 31, 2007 i.e. after retrospective amendment
Inputs lost during manufacturing does not amount to receipt of Inputs in short quantity and accordingly whatever tax has been paid by Assessee on Inward Transportation service is entitled for Input Service credit
We always tend to be a little casual with our business or corporate credit cards for the simple reason that the company tends to reimburse or pay the credit card bills. However, at the end of the month when you send the statement to your company’s executive most of the times you are left scratching […]
In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue)
B.Ramana Kumar, M.Com., LLB, FCA, Advocate Hitherto, the export commissions paid to foreign agents were never in question of taxation in India. This was fortified by Circular No.23 dated 23 July 1969 which stated that where a foreign agent of India exporters operates in his own country and his commission is usually remitted directly to […]
Prior to Finance Act, 2014, Service Tax law does not provide for any provision which stipulates the time period within which adjudicating authority is bound to complete the adjudicating process and issue the demand order or adjudication order. The experience suggests that the officers take years together to complete the adjudication or even to issue orders after personal hearings are over
The assessment proceedings are not public proceedings where all and sundry are allowed to participate and add their opinion to the proceedings. Merely because a spirited citizen wishes to assist in assessment proceedings, the same cannot be stated to be in larger public interest.
