Service Tax Rebate Can Be Allowed Subject To Receipt Convertible Foreign Exchange Against Each Invoice: CESTAT
1 year, 5 months ago

Service Tax Rebate Can Be Allowed Subject To Receipt Convertible Foreign Exchange Against Each Invoice: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has observed that unless it is established that against every invoice convertible foreign exchange has been received, the rebate of service tax paid in respect of that invoice cannot be allowed to the exporter.The bench of Dr. Suvendu Kumar Pati and Anil G. Shakkarwar has. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has observed that unless it is established that against every invoice convertible foreign exchange has been received, the rebate of service tax paid in respect of that invoice cannot be allowed to the exporter. The bench of Dr. Suvendu Kumar Pati and Anil G. Shakkarwar has remanded the matter to the original authority with a direction not to raise any other issue and examine receipt of convertible foreign exchange against individual invoices or set of invoices covered by the rebate claim, and if the foreign exchange is received, then to that extent to allow the rebate. He has also held that the appellant had not submitted a statement showing a correlation between the invoice and the receipt of convertible foreign exchange remittances.

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History of this topic

Installation & Commissioning Of Goods After Sale Is Not “Works Contracts”; Service Tax Not Leviable: CESTAT
1 week, 2 days ago

Installation & Commissioning Of Goods After Sale Is Not “Works Contracts”; Service Tax Not Leviable: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that installation and commissioning of goods after sale is not a “works contracts”, hence service tax is not leviable. Subba Rao has observed that “merely because the goods were installed and commissioned after sale, the contract would not become a works contract services.” In this case, …

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTAT
2 months, 2 weeks ago

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that service tax not payable on commission received from foreign universities for promoting and publicizing business in India. The Bench of Dr. Rachna Gupta and Hemambika R. Priya has observed that “the assessee is held not liable to pay service tax with reference to foreign Consultancy …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 3 weeks ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTAT
9 months, 3 weeks ago

Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the royalty is not included in the …

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT
9 months, 3 weeks ago

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be no service tax on the freight margin recovered by the applicant from the customer.The bench of Somesh Arora and C.L. The department has demanded a service tax under the …

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT
11 months, 1 week ago

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.The bench of Ashok Jindal and Rajeev Tandon has observed that the. The Kolkata …

CESTAT Cases Monthly Round-Up: March 2024
11 months, 2 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT
1 year, 1 month ago

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited to service recipients.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
1 year, 1 month ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 7 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 9 months ago

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.The bench of Anil Choudhary has observed that in the absence of any transaction-wise and invoice-wise calculation, the show-cause notices are vague and. The Delhi Bench of the …

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023
1 year, 10 months ago

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023

Live Law  

Supreme Court Case Title: State of Himachal Pradesh & Ors. Bombay High Court Directs Sales Tax Commissioner To Determine Applicability Of VAT On Road Tax, Insurance Premium, Octroi Duty Case Title: Modi Car Agencies Pvt. Case Title: Apca Power Private Limited Versus C.C.-Kandla The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department …

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT
1 year, 10 months ago

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.The bench of S. K. Mohanty and M. …

Section 10AA Deduction Can’t Be Denied Merely Not Receiving Convertible Foreign Exchange On The Deemed Exports: ITAT
1 year, 10 months ago

Section 10AA Deduction Can’t Be Denied Merely Not Receiving Convertible Foreign Exchange On The Deemed Exports: ITAT

Live Law  

The Ahmedabad Bench of the Income Tax Appellate Tribunal has held that the Section 10AA deduction cannot be denied merely on the reasoning that the assessee did not receive the convertible foreign exchange on the deemed exports.The bench of Madhumita Roy and Waseem Ahmed has observed that there was no condition applicable for the Assessment. The Ahmedabad Bench of the …

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT
1 year, 11 months ago

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural produce by a cargo handling agency.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural …

Tax Cases Monthly Round Up: March 2023
1 year, 11 months ago

Tax Cases Monthly Round Up: March 2023

Live Law  

Indirect Taxes Supreme Court Case Title: State of Karnataka v. M/s. Case Title: M/s Lupin Limited Versus Commissioner of Central Tax & Customs, Guntur The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal has rejected the refund claim of Krishi Kalyan Cess worth rs. Delhi High Court Case Title: OYO Hotels and Homes Private Limited vs Deputy Assistant …

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023
2 years ago

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023

Live Law  

Supreme Court Case Title: Commercial Tax Officer Versus Neeraja Pipes Pvt. Gujarat High Court Case Title: Keenara Industries Private Limited Versus Income Tax Officer The Gujarat High Court has held that the reassessment notices were issued after the lapse of six years and are therefore time-barred. Case Title: Manishkumar Tulsidas Kaneriya Versus Assistant Commissioner Of Income Tax, Central 1, Rajkot …

No Service Tax Is Payable On Commission Received In Convertible Foreign Exchange: CESTAT
2 years, 2 months ago

No Service Tax Is Payable On Commission Received In Convertible Foreign Exchange: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that no service tax is demandable when the commission received is in convertible foreign exchange.The two-member bench of Ramesh Nair and Raju has observed that the commission agent service provided to a foreign-based entity for promoting or marketing their goods. The Ahmedabad Bench of the Customs, …

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT
2 years, 3 months ago

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the entire exercise is the sale of ready-mixed concrete and there is no service element involved so as to create service tax liability against the assessee.The two-member bench of Ramesh Nair and Raju has observed that the department has very. As a result, the department …

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT
2 years, 4 months ago

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of business promotion, support, and marketing do not qualify as intermediary services.The bench of S. S. Garg and P. Anjani Kumar has observed that the place of provision of business promotion service shall be the location of the recipient. The Chandigarh Bench of Customs, …

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT
2 years, 5 months ago

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not leviable on business exhibition services performed outside India.The two-member bench of Ramesh Nair and Raju observed that as per Rule 3 of Sub Rule of the Taxation of Services. The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 6 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT
2 years, 9 months ago

IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair and Raju has ruled that IT services provided by the assessee to the associate company in the USA amount to an export of services. The Adjudicating Authority demanded the Service Tax, holding that the appellant's supply of services to the corporation M/s Celtic Cross …

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