Recipient Of GTA Services Not Liable To Pay Service Tax Which Was Already Paid By Transport Agency: CESTAT
1 year, 2 months ago

Recipient Of GTA Services Not Liable To Pay Service Tax Which Was Already Paid By Transport Agency: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recipients of goods transport agency services are not liable to pay service tax that was already paid by the transport agency.The bench of Ramesh Nair and Raju has observed that once the service provider discharges the service tax where the service. The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recipients of goods transport agency services are not liable to pay service tax that was already paid by the transport agency. The service tax paid by the goods transport agency is nothing but a deposit; therefore, the appellant is liable to pay the service tax. The deposit made by the goods transport agency is not a service tax on GTA, so the appellant is not entitled to the CENVAT credit.

Transport Tax Pay Service Paid Stat Agency Appellant Gta Service Tax Cenvat Credit Liable Recipient Goods Transport Agency Gta Services Transport Agency Gta Service  recipient  transport  gta  member  service  services  liable  paid  cestat  agency  appellant  tax  pay

History of this topic

Assessee Entitled To CENVAT Credit For Service Tax Paid On GTA Services Used To Transport Goods To Buyer's Premises: CESTAT
1 month ago

Assessee Entitled To CENVAT Credit For Service Tax Paid On GTA Services Used To Transport Goods To Buyer's Premises: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the assessee is entitled to CENVAT credit of the service tax paid on the goods transport agency services received by the assessee to transport the goods from its factory to the buyer's premises sold on FOR destination basis. Subba Rao has observed that ““place of …

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT
9 months, 2 weeks ago

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT

Live Law  

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. The bench of P. Anjani Kumar has observed that the exigibility of service tax depends on the service provider, …

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT
11 months ago

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that in the absence of a consignment note, transport services cannot be considered goods transport agency services.The bench of Binu Tamta has held that the goods were transported locally from the mines to the factory site, and since the distance to be covered is short, no. The …

Biscuits Can Qualify As ‘Food Stuff’ To Be Eligible For Service Tax Refund: CESTAT
1 year ago

Biscuits Can Qualify As ‘Food Stuff’ To Be Eligible For Service Tax Refund: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that biscuits can qualify as foodstuff so as to be eligible for the service tax exemption.The bench of R. Muralidhar and K. Anpazhakan has allowed the refund, which was rejected by the adjudicating authority on the ground of limitation. The Kolkata Bench of Customs, Excise, and Service …

Tax Cases Weekly Round-Up: 8 To 14 October, 2023
1 year, 2 months ago

Tax Cases Weekly Round-Up: 8 To 14 October, 2023

Live Law  

Supreme Court Case Title: Commissioner of Customs, Mumbai v. M/s Ganpati Overseas Citation : 2023 LiveLaw 864 The Supreme Court has recently highlighted that the transaction value should be the primary basis for customs valuation and that other valuation methods be invoked sequentially only when there is evidence to doubt the correctness of the declared transaction value. Case Title : …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 4 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 …

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT
1 year, 5 months ago

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be. The Delhi Bench of …

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 6 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 …

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT
1 year, 10 months ago

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax refunds cannot be denied on input services that are wholly consumed within the SEZ.The bench of Ajay Sharma has observed that Section 26 of the SEZ Act, 2005 specifically provides that all services imported into the SEZ to carry out authorized operations in …

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT
2 years, 1 month ago

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on security deposits taken from customers towards the trading of shares.The two-member bench of Ramesh Nair and Raju has observed that the amount is refundable and was towards security deposits and was not for the purpose of. The Ahmedabad Bench …

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT
2 years, 1 month 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 …

GST Payable On Value Of Free Diesel Filled By Service Recipient In Vehicle: Uttarakhand AAR
2 years, 2 months ago

GST Payable On Value Of Free Diesel Filled By Service Recipient In Vehicle: Uttarakhand AAR

Live Law  

The Uttarakhand Authority of Advance Ruling has ruled that when the transaction value of the goods transport agency service is added to the free value of diesel, the value of free diesel filled by the service recipient in the vehicle provided by the applicant will be subject to GST.The two-member bench of Anurag Mishra and Rameshwar Meena has observed that …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 3 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 Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court
2 years, 3 months ago

It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court

Live Law  

The Bombay High Court has held that the taxpayer has made a mistake and instead of paying the Government of India through the CGST authorities and the State of Maharashtra through the SGST authorities, the entire amount was paid to the Government of India through Indian Railways. Petitioner addressed communications dated February 3rd, 2022 and February 23rd, 2022 to the …

ITC Admissible On GST Paid On GTA Service Despite Vehicles Travelling Empty in Return Journey: AAR
2 years, 6 months ago

ITC Admissible On GST Paid On GTA Service Despite Vehicles Travelling Empty in Return Journey: AAR

Live Law  

The Gujarat Authority of Advance Ruling has ruled that the Input Tax Credit is admissible on GST paid on goods transport agency service supplied to it, despite refrigerated vehicles travelling empty during the return journey. The plastic trays in which Vadila transported and delivered the goods at the destination, on the other hand, may be lying empty at the location.Therefore, …

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court
2 years, 6 months ago

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court

Live Law  

The Supreme Court has held that when the Overseas group companies providing skilled employees, on secondment basis, to its Indian counterparts amounts to supply of manpower services, the Indian company would be considered as service recipient. The revenue had issued four show cause notices for not paying service tax under the category of "manpower recruitment or supply agency service" with …

Compensation Paid By Employee To Employer For Resigning From Service Without Giving Requisite Notice Is Not A Taxable Service: CESTAT
2 years, 7 months ago

Compensation Paid By Employee To Employer For Resigning From Service Without Giving Requisite Notice Is Not A Taxable Service: CESTAT

Live Law  

The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal consisting of S.K. Mohanty and P.Anjani Kumar has held that any compensation paid by the employee to the employer for resigning from the service without giving the requisite notice, would not be termed as consideration for the contract of employment and would not fall within the preview of taxable …

Liquidated Damages Does Not Attract Service Tax: CESTAT Hyderabad
2 years, 7 months ago

Liquidated Damages Does Not Attract Service Tax: CESTAT Hyderabad

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that receipt of liquidated damages by the service provider for breach of conditions under an agreement to provide services would not attract Service Tax. The Service Tax Department issued a demand notice to the appellant proposing to recover Service Tax on the ground that the receipt …

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