The issue of taxability of out-of-pocket expenses has always been a matter of litigation. Before April, 2006 there was no specific provision to this effect. However, from April 19, 2006 onwards, with the introduction of the Valuation Rules, Service tax is applicable on gross consideration including all expenses barring the expenses incurred as pure agent.
TATA Engineering and Locomotive Co.Ltd.(Now Known as TATA Motors Ltd.)[the Appellant or the Company] is a manufacturer of Motor Vehicles and also engaged in the business of hire finance of Motor Vehicles.
Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 (Entry 25) was inserted vide an amendment in July 1, 1989 thereby providing for levy of Sales tax for processing and supply of photographs, photo prints and photo negatives.
Sunrise Enterprise (the Appellant) imported Global Star Brand Tyres, Tubes and Flaps (imported goods) falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (the Customs Tariff Act) from Peoples Republic of China and Thailand and filed 3 Bills of Entries, one dated July 11,2007 and two dated July 12,2007.
Hero Honda Motors Ltd. (Assessee) is engaged in the business of manufacture of Motor Cycles. The Assessee availed Cenvat credit of mirror assembly, sari guard and tool kit (impugned goods) treating them as Inputs.
Bajrang Castings Private Limited (the Assessee) was engaged in manufacturing and sale of MS Ingots. During the course of searches, it was noted that the modus operandi of the Assessee was doubtful. It was alleged thatthe Assessee was availing Cenvat credit on the basis of Cenvatable invoicesfrom the registered dealers/ traders
Pushpak Steels Pvt. Ltd. (the Appellant) was manufacturer of goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. The Appellant purchased an Electric Motor (impugned Capital Goods) from Crompton Greeves Ltd.under an invoice No. 357 dated January 9, 2003 on payment of Excise duty amounting to Rs. 1,32,280/-.
During the course of audit it was revealed that Krishna Cylinders (Assessee)has not paid Service tax during the period from April 1, 2006 to March 31, 2007 on outward Goods Transportation services. However, on being pointed out by the audit team, the Assessee paid the entire amount of Service tax along with applicable interest.
In the instant case, JP. Kenny Ltd. (the Appellant)availed Cenvat credit of Rs. 6,48,208/- on the invoices received prior to their Service tax registration and also availed Cenvat credit of Rs. 47,182/- on Housekeeping and Hotel services charges paid by them.
In the instant case, Ahluwalia Contracts (India) Ltd. (the Appellant) provided ‘Commercial or Industrial Construction service’ and ‘Construction of Complex service’ and availed the benefit of Notification No.1/2006-ST dated March 1, 2006 (the Abatement Notification) claiming abatement of 67%. Further, while availing of the Composition Scheme to pay Service tax under the Works
