Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT
1 year, 6 months ago

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excess service tax paid can be adjusted towards service tax liability for the succeeding month or quarter.The bench of Justice Dilip Gupta and P. Anjani Kumar has observed that the mistake of short or excess payment has occurred due to the newly introduced. The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excess service tax paid can be adjusted towards service tax liability for the succeeding month or quarter. While paying the service tax short paid or adjusting the service tax excess paid, the appellant reflected it in the ST-3 returns filed for the period April 2007 to September 2007 under column 4A, describing it as "by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 of Service Tax Rules. The appellant contended that instead of adjusting the service tax paid in terms of Rule 6, they have wrongly mentioned the details under Rule 6 of STR in the ST-3 returns filed by them.

Tax Service Month Rule Paid Stat Short Excess Appellant Service Tax Rule 6 Adjusted Service Tax Liability Excess Service Tax Service Tax Rules  service  liability  quarter  succeeding  tax  month  rule  short  cestat  excess  appellant  months  department  adjusted  paid

History of this topic

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC
3 weeks, 2 days ago

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC

Live Law  

The Delhi High Court has held that an audit report determining liability towards tax dues is not a notice or an order of determination as contemplated under Section 106 of the Finance Act, 2013. Sub-section states that any person may declare his tax dues in respect of which no notice or an order of determination under section 72 or section …

Once Service Fee Is Refunded By Assessee, Transaction Between Parties No Longer Qualifies As Service & No Service Tax Is Leviable: CESTAT
1 month, 1 week ago

Once Service Fee Is Refunded By Assessee, Transaction Between Parties No Longer Qualifies As Service & No Service Tax Is Leviable: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that once the consideration is refunded by the Assessee to the service recipient, the transaction between the two parties no longer qualified as a 'service' and no service tax would be leviable thereupon. Consequently, the assessee refunded the entire service fee and service tax to the …

Only Service Recipient, Not Service Provider, Can Claim Credit For Service Tax Paid Under Reverse Charge Mechanism: CESTAT
1 month, 1 week ago

Only Service Recipient, Not Service Provider, Can Claim Credit For Service Tax Paid Under Reverse Charge Mechanism: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that even if service tax is paid under reverse charge mechanism by service recipient, it is the service recipient who can take credit of tax so paid and not service provider. Subba Rao has observed that “……so long as the service tax is paid on a …

CESTAT Weekly Round-Up: 30 June To 6 July, 2024
5 months, 2 weeks ago

CESTAT Weekly Round-Up: 30 June To 6 July, 2024

Live Law  

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea Case Title: Vodafone Idea Limited Versus Principal Commissioner of Customs The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of …

CESTAT Upholds Adjustment Of Excess Paid Service Tax Towards Subsequent Tax Liability
5 months, 3 weeks ago

CESTAT Upholds Adjustment Of Excess Paid Service Tax Towards Subsequent Tax Liability

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has upheld the adjustment made by the appellant/assessee of excess paid service tax towards the subsequent tax liability.The bench of Ramesh Nair and C. L. Mahar has observed that the appellant is entitled either to a refund of 50% of the excess paid service tax or to. The Ahmedabad …

Indirect Tax Weekly Round-Up: 23 To 29 June 2024
5 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

Live Law  

Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT
7 months, 1 week ago

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that whatever is charged by the coal companies for coal, the appellant, the National Co-Operative Consumers' Federation of India, is adding 5% margin money, collecting the sale price from the consumers, and paying the sales tax on the entire amount received from the end consumers; therefore, the. …

CESTAT Cases Monthly Round Up: April 2024
7 months, 3 weeks ago

CESTAT Cases Monthly Round Up: April 2024

Live Law  

Service Tax Payable On Income Received By Smaaash From Bowling Alley Would Be Covered Under Amusement Facility: CESTAT Case Title: M/s Smaaash Leisure Limited Versus Commissioner of Central Goods & Service Tax, New Delhi The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the income received by the Smaaash from bowling alley would be covered …

CESTAT Cases Quarterly Digest 2024
8 months, 2 weeks ago

CESTAT Cases Quarterly Digest 2024

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax. Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat …

CESTAT Cases Monthly Round-Up: March 2024
8 months, 3 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 From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT
10 months ago

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.The bench of D.M. The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
10 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR
11 months, 1 week ago

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Live Law  

Case Title: Konkan Railway Corporation Ltd. Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs Inland Container Depot The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the customs duty exemption on Earphones. Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT Case Title: …

Tax Cases Weekly Round-Up: 12 November To 18 November, 2023
1 year, 1 month ago

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

Live Law  

Supreme Court Case details: M/S Modi Naturals Ltd v The Commissioner of Commercial Tax UP Case No. Bombay High Court Case Title: Ramona Pinto v. Deputy Commissioner of Income Tax, Income Tax Appeal No. Case Title: Ramona Pinto Versus Deputy Commissioner of Income Tax The Bombay High Court has held that, as per Section 45 of the Income Tax Act, …

Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT
1 year, 1 month ago

Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is payable on renting or leasing shops, premises, buildings, etc. for any commercial purpose except agriculture.The bench of Dr. Rachna Gupta and P.V. rented or leased out for any other commercial purpose other than with reference to agricultural produce, the same shall not be …

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT
1 year, 1 month ago

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT

Live Law  

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the TDS amount paid to the Income Tax Department by the appellant from his own account cannot form part of the consideration of the service charges paid to the overseas service provider, and service tax is not payable.The bench of D. M. Misra and Pullela Nageswara …

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 : …

Excess Amount Paid In Service Tax Can Be Adjusted Against The Short Payment In Education Cess: CESTAT
1 year, 3 months ago

Excess Amount Paid In Service Tax Can Be Adjusted Against The Short Payment In Education Cess: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the excess amount paid in service tax can be adjusted against the short payment in education cess.The bench of Ashok Jindal and K. Anpazhakan has observed that the cenvat credit of basic central excise duty can be utilised for payment of education cess and. The …

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 …

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023
1 year, 6 months ago

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023

Live Law  

Delhi High Court Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's PleasCase Title: Sanjay Gandhi Memorial Trust Versus Commissioner Of Income Tax & Ors.Citation: 2023 LiveLaw 446The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the. Delhi High Court Faceless …

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 …

Department Should Not Have Invoked The Extended Time Period For Issuance Of Second Show Cause Notice Demanding Service Tax: CESTAT
1 year, 7 months ago

Department Should Not Have Invoked The Extended Time Period For Issuance Of Second Show Cause Notice Demanding Service Tax: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the second show cause notice should have been for a normal period of demand and the department should not have invoked the extended time period for demanding service tax.The bench of C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has …

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT
1 year, 7 months ago

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a refund cannot be denied to any person who has borne the incidence of tax.The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that Rajasthan Housing Board has also deducted the service tax payable by them by reverse charge mechanism from. The …

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT
1 year, 8 months ago

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax under the Reverse Charge Mechanism is not payable by the company if personal property is rented out by the directors to the company.The bench of Justice Dilip Gupta and P. V. Subba Rao has noted that the Commissioner assumed that. Therefore, the Commissioner …

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT
1 year, 8 months ago

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that reimbursable expenses are not includible in the taxable value of the service in terms of Rule 5 of the Service Tax Rules, 2006. The department was of the view that the reimbursable expenses are includible in the gross taxable value of the service by invoking …

Tax Cases Weekly Round-Up: 9 April to 15 April, 2023
1 year, 8 months ago

Tax Cases Weekly Round-Up: 9 April to 15 April, 2023

Live Law  

Supreme Court Case Title: M/s US Technologies International Pvt Ltd vs. The Commissioner of Income Tax Citation : 2023 LiveLaw 285 The Supreme Court has ruled that no penalty is leviable under Section 271C of the Income Tax Act, 1961 on mere delay in remittance of the tax deducted at source after the same has been deducted by the assessee. …

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT
1 year, 8 months ago

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund. 12/2013-ST dated July 1, 2013, the appellant filed two applications in Form A-4 claiming a refund of …

Tax Cases Monthly Round Up: March 2023
1 year, 8 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 …

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers
1 year, 9 months ago

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers.The two-member bench of S. K. Mohanty Member and C.J. The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers. Out of the …

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT
1 year, 11 months ago

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has observed that clinical establishments providing health care services are exempt from service tax.The two-member bench headed by Justice Dilip Gupta and P.V. Subba Rao has observed that healthcare services are provided by clinical establishments by engaging consultant doctors. The Delhi Bench of the Customs, Excise and Service …

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT
2 years ago

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Central Board of Excise and Customs is not empowered to modify the scope of an exemption notification that the Central Government has issued.The two-member bench of Rachna Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held …

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 …

Service Tax Leviable On Policy Administration Charges From 1 May, 2011: CESTAT
2 years, 1 month ago

Service Tax Leviable On Policy Administration Charges From 1 May, 2011: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is leviable on policy administration charges with effect from 01.05.2011.The two-member bench of Anil Choudhary and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is leviable on policy administration charges with effect from …

Tax Cases Weekly Round-Up: 6 November to 12 November 2022
2 years, 1 month ago

Tax Cases Weekly Round-Up: 6 November to 12 November 2022

Live Law  

Delhi High Court Expenses Towards Case Title: Commissioner of Income Tax versus Somnath Buildtech Pvt. Rajasthan High Court Case Title: Pooja Agarwal Versus Commissioner of Income Tax-1 The Rajasthan High Court has held that the Income Tax Appellate Tribunal is the last fact-finding authority and is bound to follow the directions issued by the High Court in pith and substance. …

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT
2 years, 1 month 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, …

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022
2 years, 2 months ago

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022

Live Law  

Supreme Court Case Title: Deputy Commissioner of Gift Tax Versus M/s BPL Limited Citation: 2022 LiveLaw 848 The Supreme Court has held that the valuation of shares for the purpose of gift tax must take into consideration the limitations and restrictions. Case Title : Assistant Commissioner of Income Tax vs Ahmedabad Urban Development Authority and connected cases Citation : 2022 …

Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM: CESTAT
2 years, 2 months ago

Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the service tax demand is not sustainable as the appellant has purchased fertilisers, which are their inputs, at cost, insurance, and freight value, which includes the ocean freight element.The appellant has paid custom duty on CIF value, which includes ocean freight, according to the. The …

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT
2 years, 2 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 …

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT
2 years, 3 months ago

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when …

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 …

Assessee Entitled To Avail Cenvat Credit Of Service Tax Already Paid During Transitional Period: Madras High Court
2 years, 3 months ago

Assessee Entitled To Avail Cenvat Credit Of Service Tax Already Paid During Transitional Period: Madras High Court

Live Law  

The Madras High Court, consisting of Justice R. Ramdevan and Justice Mohammed Shaffiq, has held that the assessee is entitled to avail cenvat credit of the service tax already paid but the assessee was unable to claim due to a transitional provision that has come into effect from 01.07.2017. The appellant/department stated that though the assessee is entitled to avail …

Tax Cases Weekly Round-Up: 31 July To 6 August, 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 31 July To 6 August, 2022

Live Law  

Supreme Court Pradeep Goyal vs Union of India Citation: 2022 LiveLaw 654 The Supreme Court has directed the GST Council to issue advisory / instructions / recommendations to the respective States regarding implementation of the system of electronic generation of a Document Identification Number in the indirect tax administration. Case Title: PCIT Versus Mamta Agarwal Citation: 2022 LiveLaw 740 The …

Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT
2 years, 4 months ago

Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax demand is not sustainable on the basis of TDS/26AS statements. The show cause notice was adjudicated by the Principal Commissioner, Excise & GST, Surat, confirming the demand for Service Tax along with interest and penalties as proposed in the show cause notice. The …

No Service Tax On Reimbursement Of Expenses From Customers On Account Of Water, Electricity And Diesel Expenses Incurred: CESTAT
2 years, 4 months ago

No Service Tax On Reimbursement Of Expenses From Customers On Account Of Water, Electricity And Diesel Expenses Incurred: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the service tax is not applicable on reimbursement of expenses from its customers on account of water, electricity, and diesel expenses incurred for the provision of services. Secondly, service tax has been demanded on the amount received towards the reimbursement of expenditure in respect of …

Services Provided With Respect To A Government Sports Stadium, Not A Commercial Service; Would Not Attract Service Tax: CESTAT Delhi
2 years, 5 months ago

Services Provided With Respect To A Government Sports Stadium, Not A Commercial Service; Would Not Attract Service Tax: CESTAT Delhi

Live Law  

The CESTAT Delhi has ruled that an activity undertaken in a stadium, which belongs to the Government and which is used for non-commercial activities, would not be covered under the definition of 'Commercial or Industrial Construction' services, as defined in Section 65 of the Finance Act, 1994, and hence, it would not attract service tax. The Bench, consisting of Justice …

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court
2 years, 5 months ago

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court

Live Law  

The Karnataka High Court bench of Justice P.S. Dinesh Kumar and Justice Anant Ramanath Hedge has held that the limitation period is not applicable to a refund of service tax wrongly paid. Subsequently, the assessee learnt that it was not liable to pay service tax on the export of services in terms of Chapter-V of the Finance Act, 1994. The …

Short Payment Of Excise Duty Is Not Sufficient To Invoke The Extended Period: CESTAT
2 years, 5 months ago

Short Payment Of Excise Duty Is Not Sufficient To Invoke The Extended Period: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ajay Sharma has held that a short payment of excise duty is not sufficient in order to invoke the extended period. The appellants were getting the report by the 5th of the next month of raw materials consumed for in-warranty products, and the excess excise duty …

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