Star Alloys & Chemicals Pvt. Ltd. Vs. CCE & ST (CESTAT Delhi) CESTAT has held that in the case of GTA service, CENVAT credit is available, therefore extended period cannot be invoked. Learned Advocate submits that whatever service tax was payable by them on the said GTA services, the same was available as a credit […]
The issue under consideration is whether service tax is applicable on income received from screening of movies for the annual film festival?
Commissioner of Customs Vs. Artex Textile Private Limited (CESTAT Delhi) we find that assessing officer have been making enhancement in a routine manner and the respondent who are regular importers are left with no choice but to sign on the dotted line for taking delivery of their goods to carry on their business, and also […]
The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ.
Kaizen Organics Pvt. Ltd. Vs. Commissioner of Central Goods & Service Tax (CESTAT Delhi) I find that the allegations in the show cause notice of taking irregular cenvat credit is based on a communication dated 30.02.2012 received from the Additional Commissioner, Customs & Central Excise, J & K, Jammu, stating that the several units in […]
whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?
The issue under consideration is whether expenses received as reimbursement of expenses made on behalf of service recipients can form part of the assessable value and service tax will be applicable on it?
whether the charges paid for a service provided by Intelsat (situated outside India) to the Appellant covered under the head broadcasting service and tax in the hands of the Appellant under the reverse charge mechanism?
whether the Central Excise Officers are correct in levying duty on account of discrepancies in the records of the appellant and shortages in the stock of raw-material as well as finished goods?
Grant of exclusive right to assessee by Mauritius Revlon to use the ‘know how’ in any plant in accordance with the processes, specifications and recipes thereof in connection with the manufacture, marketing, sale and distribution of Revlon Products would not fall in the definition of “intellectual property right‟ so as to make it taxable under section 65(105) (zzr) of the Finance Act.
