ITAT denies condonation of delay & held that Preferring appeal does not mean mere formally filing it but also taking all steps to effectively pursue the appeal
Residential complex Construction service to Gujarat State Police Housing Corporation Limited for police staff is not liable to service tax
It is seen that the Certificate from the Chartered Accountant is mandated under Para 3(i) of the Notification if the refund claim amount is more than 0.5% of the FOB value of the goods exported. Since legislative intention is not to export the taxes, I feel that an opportunity can be given to the Appellant to file the Chartered Accountant’s Certificate in terms of Para 3(i) of Notification No. 41/2012-S.T. dated 29/06/2012.
ITAT held that receipts from Satellite Transmission Services cannot be treated as royalty & not taxable at the hands of assessee in India
Merely because petitioner failed to submit grounds of appeal as an attachment at the time of filing its memo of appeal in Form No. 35, could not be a basis for appellate authority to pass order ex-parte especially when submissions sufficiently reflected the grounds on which order of assessment was being challenged in appeal proceedings.
Kritija Construction Vs ITO (ITAT Pune) The issue in the present appeal relates to the taxability of difference of amounts shown in the Form No. 26AS and reflected in the Profit & Loss Account. It is an admitted fact that in the present case the appellant firm had received advance of Rs.38,88,745/- from one Siddhashila […]
State of Karnataka Vs. Ecom Gill Coffee Trading Private Limited (Supreme Court) The dealer claiming ITC has to prove beyond doubt the actual transaction which can be proved by furnishing the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgement of taking delivery […]
The Hon’ble High Court was pleased to apply live link test i.e. the expression ‘reason to believe’, to denote reasons, which are based on tangible material and have a live link with the formation of the belief. Also, the Hon’ble High Court observed that blocking of electronic credit ledger is a drastic step, and therefore it was necessary for the concerned officer to have some material to form a belief that the conditions under Rule 86A of the Rules are satisfied.
CESTAT Mumbai held that as per rule 7B(1) of the Service Tax Rules, 1994, the claimant is required to submit a revised return. Accordingly, as the claimant failed to furnish the same refund is not admissible.
ITAT Delhi directed fresh adjudication to verify whether notice was served upon to the legal heir after the death of the assessee and also to verify the correct name of the assessee.
