Case Law Details
Indian Machine Tools Manufacturers Association Vs Commissioner of Central Excise (CESTAT Chandigarh)
Introduction: In the case of Indian Machine Tools Manufacturers Association (IMTMA) vs. Commissioner of Central Excise, CESTAT Chandigarh delves into the controversial issue of service tax demands based on discrepancies between ST-3 Returns and balance sheets. This article dissects the case and its implications.
Detailed Analysis:
1. Background: The Indian Machine Tools Manufacturers Association (IMTMA), a registered society, was registered under both the Societies Registration Act, 1946, and the Indian Companies Act, 1956. IMTMA held service tax registration under various categories, including “Business Exhibition Services,” “Sponsorship Services,” “Renting of Immovable Property Service,” and “Scientific and Technical Consultancy Services.”
2. The Service Tax Demand: The Department initiated proceedings against IMTMA after scrutinizing their financial documents. A show-cause notice dated 23.03.2010 was issued to IMTMA, demanding service tax under several heads:
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