Case Law Details
CA Urvashi Porwal
Brief of the Case
In the case of The Commissioner of Central Excise V/s. M/s. Essel Propack Ltd., it was held that prior to year 2006, the Explanation to Rule 2(p) of the CENVAT credit Rules would be applicable. On plain reading of the said explanation, as it is not disputed that the respondents are paying service tax, the services rendered by the respondents on that count are deemed to be “output service” as the other conditions therein are satisfied. So even if Assessee not provides any service then the service for which he pays service tax shall be deemed to be output service before year 2006.
Brief Facts
The assessee has paid service tax on the goods transport service in the year 2005 and availed CENVAT credit on the same. The Revenue contended that the assessee is not entitled for such a credit, as they do not provide any output service.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Hello
My company has changed the Name on November 2014 but we failed to notify the Service Tax Department. We were not under the Taxation as we use to provide Service to the clients abroad. No we started the same in India and thus want to amend the Name Change. So as its beyond 30 days so will there be any charge or penalty levied?
Please advice.
Is the commission or remuneration received from foreign suppliers to promote their products in India come under service tax ?
If yes,how to get register for Service Tax.
T D Bhatia
Delhi