Synthokem Labs Pvt Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) The only issue remains now is as to whether the case in hand was merely a case of wrong apportionment of credit between the appellants both units, a bonafide clerical error or it was a case of intentional malafide intention to evade payment of […]
Service tax had to be levied only for consideration received for service, therefore, the entire demand of service tax on reimbursable expenses collected from clients for the period post 1.5.2006 was set aside. However, to the extent assessee had collected any amount representing service tax on such expenses and interest thereon from clients, the same need to be deposited with the Government in terms of Section 73A of the Finance Act.
Divi’s Laboratories Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad) It is submitted on behalf of appellant that appellant is an SEZ Unit. The chief contention of the Department for the part-rejection of the refund claim relates to service tax amount paid by the appellant on ocean freight services which is not included/covered under the […]
Pepsico India Holdings (Pvt.) Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) The department wants to deny benefit of the CENVAT credit on the ground that ‘services related to setting up of a factory’ which were specifically included prior to 1.4.2011 were no longer specifically included post 1.4.2011. We find that the definition of ‘input […]
Get insights on Cenvat credit availability for workmen compensation insurance policy. Explore the CESTAT Hyderabad order and legal perspectives on the matter.
In order to attract Section 78, it is necessary that tax must have remained unpaid for the reasons of fraud or collusion or wilful mis-statement or suppression of facts, etc, with an intention to evade payment of tax.
M/s Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The short issue, therefore, arising for our consideration is whether the reimbursement of salary paid to the ‘secondee’, to the parent company, Nektar USA amounted consideration for provision of manpower recruitment and supply agency services, within the meaning […]
The issue under consideration is whether the export proceeds realised even before the invoices were issued are against exported services since FIRCs are also not show the invoice numbers?
The issue under consideration is whether service tax will be levied on promoters/builders/developers prior to 01.06.2010 in respect of the construction of the residential complex?
The issue under consideration is whether the contention if the appellant is correct that they are not liable to pay service tax on brokerage received from overseas reinsurance on the ground that the service falls under the category of export of service?
