section 66 - Page 2

Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess

MMTC Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of goods. The said refund includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) too....

GTA Services Recipient Not Liable To Pay Service Tax if Paid by service provider

Dhariwal Industries Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad)

Explore the CESTAT Ahmedabad verdict on Dhariwal Industries Ltd. vs. C.C.E. & C. - Anand, clarifying service tax liability on GTA services and cenvat credit entitlement....

Post-clearance compliance of stipulations precludes denial of entitlement which is otherwise available

Alfa Laval (India) Limited Vs Commissioner of Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that demand to be unsustainable as even though belatedly the appellant has availed option provided under rule 6 and reversed the relevant cenvat credit along with interest. Concluded that even post-clearance compliance of stipulations precluded denial of an entitlement available otherwise....

Extended period without willful suppression of facts with an intent to evade tax not invocable

Interarch Building Products Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Allahabad)

CESTAT Allahabad held that invocation of extended period of limitation under proviso to section 73(1) of the Finance Act unjustified in absence of any willful suppression of facts with an intent to evade the payment of tax....

Invocation of extended period of limitation unjustified if issue involved is purely interpretational

Yash Corporation Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad )

CESTAT Ahmedabad held that the issue involved is of pure interpretation of legal provisions and classification of services therefore, in absence of any no mala fide intentions and suppression of facts with intention to evade payment of service tax, extended period of limitation cannot be invoked....

Addition u/s. 68 unsustainable as burden duly discharged by filing required documents

DCIT Vs Vrindavan Tubes Ltd (ITAT Delhi)

ITAT Delhi held that addition under section 68 of the Income Tax Act treating share application money from undisclosed source unsustainable as burden duly discharged by filing confirmation, affidavit, copy of income tax return and bank statement of respective parties....

Service tax not leviable on amount being reimbursed on actual basis

Principal Commissioner of Central Excise & S. Tax Vs Ganga Carrier Private Limited (CESTAT Kolkata)

CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable....

Resolution plan approved by CoC cannot be interfered by Adjudicating Authority

SREI Infrastructure Finance Limited Vs Gujarat Hydrocarbons And Power SEZ Limited (NCLT Delhi)

NCLT Delhi held that resolution plan submitted by the Successful Resolution Applicant which was approved by CoC cannot be interfered by Adjudicating Authority. Adjudicating Authority is not empowered to analyse or evaluate commercial decision of CoC....

Posted Under: Service Tax | |

Service of veterinary and technical and laboratory testing not taxable under Business Auxiliary Services

Venkateshwara Hatcheries Private Limited Vs Commissioner of Central Excise (Bombay High Court)

Bombay High Court held that services in the nature of ‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ did not fall under taxable category of Business Auxiliary Services....

Cenvat Credit utilisation for payment of service tax is permissible: CESTAT

Integra Engineering India Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Analysis of CESTAT Ahmedabad's ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion....

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