The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that ST-3 Return does not require transaction wise details. If the officer does not do so, and any tax escapes assessment, the responsibility for it rests on the officer.” The assessee/respondent provided taxable construction services and paid service tax accordingly. There is neither any responsibility on …
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …
The Delhi Bench of the Income Tax Appellate Tribunal has held that payments received from foreign companies on account of business support services are held to be taxable as fees for technical services.The two-member bench of Anubhav Sharma and Shamim Yahya has observed that Article 12 of the India-Netherlands DTAA reveals that it does. The Delhi Bench of the Income …
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 …