Whether the same activity can be considered as manufacturing and subjected to excise duty and at the same time considered to be a service and subjected to service tax?
In a complex where air conditioned as well as non-air conditioned restaurants are operational but food is sourced from the common kitchen, will service tax arise in the non-air conditioned restaurant?
The petitioner has demonstrated that he fulfils the eligibility conditions of VCES, 2013 and that unless the application is considered and decided, no proceedings under Section 87 may be allowed to continue. The object of the Service Tax VCES, 2013 may be defeated, if the recovery is allowed to proceed.
We are sharing with you some of the important recent clarifications issued by the Board on following points: Arrest and Bail under the Service Tax The Board vide Circular No.171/6/2013-Service Tax, Dated: September 17, 2013 has released the guidelines for arrest and bail in relation to offences punishable under the Finance Act, 1994 (Service Tax) […]
Under a contract with a cement company, the Assessee carried out activities of loading of cement bags into closed wagons, cleaning, sealing and riveting, etc., wagon door complete spillage recovery of total quantity, drawing of bags to stenciling floor, and wagon door opening/wagon cleaning – It was compensated for different items of work at separate rates prescribed in contract.
Assessee not expected to verify with Department in order to avail Cenvat credit, whether supplier had paid duty on inputs or not. We are sharing with you an important judgement of the Hon’ble Supreme Court of India, in the case of Commissioner of Central Excise, Jalandhar vs. M/s. Kay Kay Industries [AIT-2013-147-SC] on following issue:
What will be the relevant date for determining the rate of Service Tax applicable – whether the date of providing service or the date of issue of invoice or date of making payment?
Persons who are not liable to pay service tax (because of an exemption including turnover based exemption), are not required to file ST-3 return in terms of Circular No.97/8/07-ST dated August 23, 2007 and cited judgement. Even if service tax return is filed late/ failed to file return – No Penalty in terms of Rule 7C of the STR. For Nil return Assessee is not even required to opt for VCES.
The Revenue alleged that various charges like freight, labour, electricity, telephone, etc.,which were reimbursed by the Principals on actuals should be included in the taxable value of C&F Service. In this regards, the Hon’ble CESTAT held that the reimbursable expenses received by the assessee need not be added to the taxable value related to C& F Agents Service.
M/s Winsome Yarns Ltd. is manufactures of Yarn. During the period from September, 2009 to May, 2010, the Appellant were availing the exemption Notification No. 29/2004-CE dated July 9, 2004 in respect of the yarn manufactured and cleared for export as well Notification No. 30/2004-CE dated July 9, 2004 in respect of clearances intended for domestic consumption.
