Kapoor Glass (I) Pvt. Ltd. (the Assessee) cleared the goods from the factory to their customers and recovered cost of insurance from them. In the lorry receipts, the freight was on to pay basis and the buyer of the goods were shown as the consignee.
L’Oreal India (Pvt.) Ltd. (the Petitioner) was engaged in the manufacture of cosmetic products classified into two categories, namely Technical products cleared to Salon/ Beauty Parlour (Technical products) and Retail sale products meant for sale to consumers (Retail sale products).
In the instant case, Sankhla Udyog (the Appellant) was engaged in rendering Repairs and Maintenance Services. A Show Cause Notice was issued to the Appellant by invoking the extended period alleging that there was a difference between the amount shown in their ledger and in the Service Tax Returns (ST-3) on which the Appellant had not paid Service tax and the same was liable to be recovered along with interest and penalty.
Even after amendment made in the definition of ‘Input services’ w.e.f April 1, 2011, Cenvat credit on Outdoor Catering services used in relation to business activities continues to be eligible when the cost is borne by the Company and not recovered from the employees.
V.M. Engg. Works (the Assessee) made late payment of Service tax, consequent to which a Show Cause Notice was issued to the Assessee proposing to impose penalty for late payment of Service tax under Section 76 of the Finance Act, 1994 (the Finance Act).
Hon’ble High Court decided the matter in favour of the Petitioners and held that neither the Central Government, nor the DGFT would have the power to amend the FTP or withdraw any export benefit with retrospective effect.
Circuit Systems India Pvt. Ltd. (the Appellant) imported Glass Epoxy Copper and filed 5 Bills of Entry for the period October 2003 to January 2004 (Impugned period). During the Impugned period, the Anti-Dumping Duty was payable by the Appellant provisionally in terms of the Notification No. 141/2003 dated September 19, 2003 (the Notification).
Background: The Hon’ble High Court of Delhi in the case of Travelite (India) Vs. Union of India & Ors. [W.P. (C) 3774/2013, C.M. No. 7065/2013] (the Travelite case) while holding Rule 5A(2) of the Service Tax Rules, 1994 (the Service Tax Rules) as ultra vires the provisions of the Finance Act, 1994 (the Finance Act), […]
In the instant case, Orissa Stevedores Ltd. (the Petitioner) filed a Writ Petition before the Hon’ble High Court of Orissa with a prayer to quash the notice dated August 20, 2014 issued by the Revenue for recovery of Rs. 11,44,54,732/-
the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of the additional duty as specified under Section 3 of the Tariff Act.
