Sponsored
    Follow Us:

Service tax on services provided by clubs to its members?

February 3, 2015 13539 Views 3 comments Print

In the instant case, the three Appellants namely Matunga Gymkhana, Tahnee Heights Co-Op Housing Society Ltd. and Mittal Tower Premises Co-Operative Society (the Appellants) were running a club for their members.

Input Service Distributor need not be a ‘manufacturer’ or ‘output service provider’ for availing Cenvat credit

February 3, 2015 826 Views 0 comment Print

Moser Baer India Ltd.(the Appellant) is the manufacturer of CDR, CD Rom, DVDR and DVD Rom, falling under Chapter Heading 85 of the Central Excise Tariff Act, 1985, at their factory situated at Noida. The Head Office of the Appellant, located at Okhla, Delhi is registered as an Input Service Distributer (ISD) in terms of Rule 2(m) of the Cenvat Credit Rules, 2004 (the Credit Rules).

Services of identifying prospective customers in India qualify as export of services

February 3, 2015 1099 Views 0 comment Print

Samsung India Electronics Pvt. Ltd. (the Appellant) was rendering Customer care services to the customers of CDMA mobile phone in India on behalf of Samsung Electronics Company Ltd., Korea (Samsung Korea).

Providing men & materials for laying concrete mixture is ‘Works Contract’ & not ‘Sale’

January 29, 2015 3338 Views 0 comment Print

The Appellant is a manufacturer of ready mix cement concrete and also provides men and materials to lay concrete mixture on area specified by purchaser. For the Assessment Year 2003-04, the Appellant claimed exemption treating the transaction as a Works contract under Notification G. O. Ms. No. 50/90/F6, dated December 10, 1990.

On mere pendency of proceedings before Higher Authority, Department cannot deny refund

January 29, 2015 859 Views 0 comment Print

National Leather Cloth Mfg. Co. (the Petitioner) was engaged in the manufacture of Excisable goods falling under Chapter 39, 56 and 59 of the First Schedule to the Central Excise Tariff Act, 1985. During the period January 1995 to March 1997, the Petitioner had utilized the Cenvat credit

Cenvat credit on Input services to jobworker clearing intermediate goods

January 29, 2015 2816 Views 0 comment Print

JBF Industries (the Appellant) was engaged in the manufacture of Polyester Chips, Lump Waste, and Polymer Waste falling under Chapter 39 of the Central Excise Tariff Act, 1985 and was availing Cenvat Credit on Inputs, Capital goods and Input services in terms of the Cenvat Credit Rules

Cenvat credit cannot be denied by holding that activity is not 'manufacture' when Department accepted Excise duty on final products

January 29, 2015 1433 Views 0 comment Print

he Appellant was engaged in the business of manufacture of P.U. foam sheets and availing the benefit of Cenvat credit. The Appellant had procured blocks of P.U. foam covered under Chapter Heading No. 3920 or 3921 and cut them into different sizes &shapes and the final product P.U.

CBEC to curb practice of its officers of issuing Excise/ST summons in casual manner

January 29, 2015 1335 Views 0 comment Print

The Central Board of Excise and Customs (the Board) vide Instruction F. No. 207/07/2014-CX-6 dated January 20, 2015 has issued an instruction in respect of issuance of summons in the Central Excise and Service tax matters wherein summons have been issued to the officials of the companies to enforce recovery of dues, which are under dispute.

Where Stay application against Order sanctioning refund claim has been rejected, there is no reason for Revenue to stop refund

January 29, 2015 1369 Views 0 comment Print

During the period from September 10, 2004 to December 31, 2004, Madura Coats (P) Ltd. (the Petitioner) received certain services from abroad and paid Service tax thereon under reverse charge on January 25, 2005 on insistence of the Department.

Issue of Service Tax on Renting of Immovable property still not attained finality – Penalty Waived

January 29, 2015 4828 Views 0 comment Print

Shri Mahesh Vaktawarmal Rathod (the Appellant) rented out their premises to M/s Loot India Pvt. Ltd. Renting of immovable property was brought under the Service tax net under erstwhile Section 65(105)(zzzz) of the Finance Act, 1994 (the Finance Act) w.e.f. June 1, 2007.

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031