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Clandestine Removal Cannot Be Substantiated Without Any Corroborative Evidence: CESTAT
6 months, 3 weeks ago

Clandestine Removal Cannot Be Substantiated Without Any Corroborative Evidence: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal has held that clandestine removal cannot be substantiated without any corroborative evidence.The bench of R. Muralidhar and K. Anpazhakan has observed that the names of the probable buyers were available in the print out taken from the CPUs. The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal …

Evidence Duty Stock Goods Stat Excise Appellant
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, …

Service Demand Itr Stat Basis Tax Returns Income Tax Returns
CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest
1 year, 3 months ago

CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest

Live Law  

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal has directed the excise duty refund to Indian Oil Corporation Ltd. paid under protest.The bench of Ramesh Nair and Raju has observed that the appellant, IOCL, had paid the duty on the behest of the audit objection, which itself is a payment of duty under. The Ahmedabad bench …

Customs Duty Protest Paid Stat Refund Rtm
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 …

Tax Charge Service Company Personal Property Directors Rent
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 Service Stat Refund Notification Appellant Sez
Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT
1 year, 11 months ago

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad Bench has ruled that the charge of double benefit is only valid when the assessee claims a refund and uses it to pay excise duty.The bench of Ramesh Nair has observed that it set aside the order passed by the Revenue Department rejecting the refund application of the assessee. The Customs, …

Credit Claims Stat Double Refund Excise Appellant
Service Tax Not Applicable On Amount Received As Discount From Vehicle Manufacturer By The Dealer: CESTAT
2 years ago

Service Tax Not Applicable On Amount Received As Discount From Vehicle Manufacturer By The Dealer: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the amount received as a discount or incentive from the vehicle manufacturer by the dealer is not liable for service tax.The two-member bench of Ramesh Nair and Raju has observed that a dealer purchased the vehicles from Maruti Suzuki India Ltd. The two-member bench of …

India Tax Discount Service Vehicle Suzuki Maruti
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 …

Services Statement Service Act Tds Bas Appellant
No Suppression Of Facts, Show Cause Notice Based On Balance Sheet: Karnataka High Court
2 years, 5 months ago

No Suppression Of Facts, Show Cause Notice Based On Balance Sheet: 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 assessee is not liable for the suppression of facts as the show cause notice was issued on the basis of the disclosures made in the balance sheet. Based on the intelligence report, a show cause notice was issued stating that apart …

Tax Customs Show Cause Notice Trading Respondent Kar Assessee
Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi
2 years, 6 months ago

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi

Live Law  

The Delhi Bench of CESTAT has reiterated that service tax cannot be levied on reimbursement of expenses incurred by the service provider. Subba Rao, held that since Rule 5 of the Service Tax Rules, 2006 has been held to be ultra vires by the Supreme Court in the case of Union of India versus Intercontinental Consultants and Technocrats Pvt. The …

Delhi Supreme Court Tax Services Ultra Vires Service Value
Availment Of Credit On The Strength Of Photocopies Of Invoices Is Just A Procedural Lapse: CESTAT Allows Cenvat credit
2 years, 6 months ago

Availment Of Credit On The Strength Of Photocopies Of Invoices Is Just A Procedural Lapse: CESTAT Allows Cenvat credit

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair has held that the availment of credit on the strength of photocopies of the invoices is just a procedural lapse and cannot be made the basis to disallow the cenvat credit. The petitioner/assessee has challenged the denial of Cenvat credit availed on the strength …

Credit Cenvat Credit Cestat
Credit Availed By Indian Overseas Bank On The Service Tax Paid On Deposit Insurance Service Is Eligible For CENVAT Credit: CESTAT
2 years, 6 months ago

Credit Availed By Indian Overseas Bank On The Service Tax Paid On Deposit Insurance Service Is Eligible For CENVAT Credit: CESTAT

Live Law  

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Sulekha Beevi C.S. and P. Anjani Kumar has held that the credit availed by the Indian Overseas Bank on the Service Tax paid on the basis of the premium paid to the Deposit Insurance and Credit Guarantee Corporation for insuring deposits is eligible for CENVAT Credit. …

Tax Credit Stat Ces Dicgc Service Tax Cenvat Credit
Additions Cannot Be Made To Assessee's Income On Basis Of Document Declared By The CESTAT As 'Dumb Document': Ahmedabad ITAT
2 years, 7 months ago

Additions Cannot Be Made To Assessee's Income On Basis Of Document Declared By The CESTAT As 'Dumb Document': Ahmedabad ITAT

Live Law  

The Ahmedabad Bench of ITAT has ruled that additions cannot be made to assessee's taxable income under the Income Tax Act, 1961 on the basis of documents that are declared as 'dumb documents' by the CESTAT in the service tax proceedings before it. The Assessee Rajesh Sajjanraj Bafna submitted before the ITAT that additions were made by the authorities on …

Tax Income Service Proceedings Sheet Document Basis