If Value of material supplied included in gross value of construction service, benefit of abatement must be given

Mahabala Mannur Vs Commissioner of Central Excise, Mangalore (Cestat Bangalore)

Adjudicating authority seeks to include the value of free supplied materials received by the appellant in the gross value of the services rendered by the appellant. It is seen that after inclusion of gross value, the adjudicating authority has not given the benefit of Notification No. 15/2004, dated 10/09/2004 in the form of abatement of ...

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If Excise Duty is paid under mistake of law than provisions of Sec.11B not applies

Commissioner of Central Excise, Goa Vs Andrews Telecommunications India (P.)Ltd. (CESTAT Mumbai)

Issue involved in the present appeal is whether the refund claim filed by the respondent is hit by the time limitation as prescribed under Section 11B of the Central Excise Act. The refund claim in present case was filed on 28th April 2010 for refund of service tax paid by them. The original authority in para 2.1 of the Order-in-Original ...

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Small service provider exemption under Not. No. 6/2005-ST is a statutory benefit & cannot be disregarded

Jay Travels Vs Commissioner of Service Tax (CESTAT Ahmedabad)

There being no dispute to the services rendered by the appellant under the category of Travel Agent Services, the benefit of notification which are there in the statute, should have been automatically be given to the assessee. Even in the absence of any such claim the benefit should have been granted to them. Be that as it may, the specif...

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Joint development agreement with land owners to construct residential complex attracts Service Tax

LCS City Makers Pvt Ltd Vs Commissioner of Service Tax, Chennai (CESTAT Chennai)

Service Tax - Construction of complex service -The Appellants argue that there is no relationship of service provider and service recipient between the Developer and the Land Owner. According to them it is a relationship in a joint venture for profit. Both the parties have joined together in the business of construction of complex and the...

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Assessee can take Cenvat Credit of service tax paid on input services availed by it prior to date of its registration

C. Metric Solution (P.) Ltd. Vs Commissioner of Central Excise (CESTAT Ahmedabad)

There is no provision in the rules that credit was not available to unregistered manufactures. Manufacturers exempted from the registration do not cease to be a manufacturer of excisable goods. This case squarely covers the issue in this case also. Therefore, in respect of the goods manufactured during the period when the appellant was no...

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Benefit of exemption available to RBI would be available to its agent too

Canara Bank Vs Commissioner of Service Tax, Bangalore (CESTAT Ahmedabad)

The first question that we have to consider is whether an agent of a principal who is also a dealer under the Act is entitled to the same rights as his principal has under the Act. Under the general law the agent merely represents his principal. Therefore, while functioning within the scope of the agency he can exercise all the rights whi...

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CENVAT credit not available on GTA service used for transportation of final product from place of removal

Madras Cements Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore)

Appellant is not entitled to claim CENVAT credit on the GTA service used by them for transportation of their final product from the place of removal for any period after 31/3/2008:...

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Commission Agent Services provided prior to 10.09.2004 also taxable services under BAS

South City Motors Ltd Vs Commissioner of Service Tax, Delhi (CESTAT Delhi)

The Appellants are dealers of Ford Motor vehicles and they had entered into agreements with different banks and also with Non-Banking Financial Companies to market car-loan to potential customers. For loan taken by the customers, these appellants got commission from the banks and NBFCs. The issue in this appeal is whether service tax is t...

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Input credit available on after sales service expenses if they form part of assessable value

CCE Vs Mahindra & Mahindra Ltd. (CESTAT Mumbai)

The first issue by the learned A.R. is that after sales service of the vehicle is not an 'input service' on the ground that the service has been availed after sale of the vehicle and expenses incurred towards manufacture of the vehicle are entitled for input service credit. We have gone through the Section 4(3) of the Central Excise Act, ...

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If recipient of services is required to pay service tax than provider of services not required to pay

Raj Ratan Castings Pvt. Ltd Vs Commissioner Cus. & C. Ex, Kanpur (CESTAT Delhi)

The appellant/assessee is a distributor of mutual fund units and receives commission from mutual fund companies or asset management companies. The commission received by the appellants from the said companies stand taxed by the authorities below on the ground that they have provided Business auxiliary services to the mutual fund company. ...

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February 2023