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Facts of the case are that, Srinivasa Enterprises (‘the Petitioner’ or ‘the Assessee’) rented out its property to State VAT Department and collected Service tax thereon and paid same to Service Tax Department. Later on, the Assessee and State VAT Department came to know that renting of immovable property to State Government (VAT Department) was not taxable.
No Mandatory Pre-deposit for pursuing the Appellate remedy before the CESTAT as right of appeal for any case instituted prior to August 6, 2014 and such case is governed by the law prevailing at the date of institution of the suit or proceeding
A raid under Section 82 of the Finance Act was carried out in the premises of the Exman Security Services Pvt. Ltd. (the Petitioner) on March 25, 2014. Statement under Section 14 of the Excise Act was recorded of the Managing Director of the Petitioner wherein it was submitted that Service tax liability of the Petitioner exist but amount calculation will be provided later.
In the Union Budget, 2015 vide Notification No. 06/2015-C.E. (N.T.) dated March 1, 2015 (Effective from March 1, 2015), Export goods have been defined by inserting a Clause (1A) in Explanation 1 to Rule 5 of the Cenvat Credit Rules, 2004, which is reproduced as under:
Cenvat credit allowed on civil construction services for construction of factory shed, which is falling under setting up of factory premises- Commissioner of Central Excise, Delhi III, Gurgaon Vs. KML Molding [2015-VIL-171-CESTAT-DEL-CE]
Investigation of the Appellant was initiated on November 26, 2007 by the officers of DGCEI and it was alleged that the financial support given to Appellant by RCM in terms of the Master Service Agreement dated April 10, 2007 (the Agreement) was in the nature of advance for the taxable services rendered or to be rendered by the Appellant to RCM and is required to be set off against the bills that would be raised later by the Appellant on RCM.
Shravan Banarasilal Jejani (the Appellant) is the owner of the residential flats sold to them by the builder who paid Service tax on the residential flats. However, in terms of the Circular No. 108/2/2009-ST dated January 29, 2009 (the Circular), there was no Service tax liability on sale of the residential flats on the Appellant.
CA Bimal Jain The Union Budget, 2015 has proposed an increase in the rate of Service tax from 12.36% to flat 14% with abolishment of Education cess and Secondary & Higher Secondary Education cess. Further pursuing with Mr. Narendra Modi’s Dream of Swachh Bharat, a new Chapter VI has been inserted in the Finance Bill, 2015 […]
Publication of prospectus and making it available to students is ancillary activity to the main and predominant object to impart education and thus Institutions are not ‘dealer’ under VAT. Commercial Taxes Officer Vs. Banasthali Vidyapith [2015 (4) TMI 393 – RAJASTHAN HIGH COURT]
In the instant case, Bhimli Unit of Alsa Marine And Harvests Ltd. (the Respondent) is a 100 % Export Oriented Undertaking (EOU) engaged in the process of freezing and export of marine products as per the permission accorded by the Department of Industrial Development. The Respondent imported goods without payment of Customs duty and procured indigenous goods without payment of Central Excise duty seeking exemption under Notification No. 13/81 dated February 9, 1981
