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Category : Service Tax |
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BUDGET SESSION AND GST, WILL TYRANNY OF OPPOSITION END ?
Posted Date : 08-Mar-2015 , 10:03:41 pm | Posted By
CA Vinod Kumar
BUDGET SESSION AND GST, WILL TYRANNY OF OPPOSITION END ?
Introduction:
Everyone including me is very optimistic about passage of GST Bill in both the houses of Parliament in this undergoing budget session of parliament which has started from 23 February 2015 with the President speech and ...
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Category : Service Tax |
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Rate of Service Tax and Swachh Bharat Cess : Applicability in various situations
Posted Date : 03-Mar-2015 , 08:19:54 am | Posted By
Vimmi
In the first full year budget 2015-2016, Hon'ble Prime Minister Modiji and Mr. Jaitley has tried to boost the confidence of people by giving many exemptions, pension schemes and so on. However, to meet all these expectations there must be increase in government's revenue. To meet the requirement of ...
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Category : Service Tax |
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Service received by petitioner assessee not chargeable to ST
Posted Date : 27-Feb-2015 , 03:24:16 pm | Posted By
Rahul Jindal
IN THE HIGH COURT OF BOMBAY
TCS E-SERVE LTD
Vs
UNION OF INDIA AND ORS
Dated: February 23, 2015
ST - Tribunal holding that services received by petitioner assessee cannot be held chargeable to ST - Refund claimed on the strength of this order was rejected by Revenue on the ground ...
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Category : Service Tax |
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Pre-deposit has to be waived off if Assessee
Posted Date : 25-Feb-2015 , 02:24:54 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Pre-deposit has to be waived off if Assessee’s case is a good/ strong prima facie case covered by a binding precedent We are sharing with you an important judgment of Hon’ble High Court, Allahabad, in the case of Shukla & Brothers Vs. Customs, Excise &...
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Category : Service Tax |
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Inputs used in manufacture of finished goods destroyed in fire
Posted Date : 23-Feb-2015 , 11:35:28 am | Posted By
Rahul Jindal
Rule 57A does not mandate that credit can be claimed only if there is emergence of final product or that manufacture of final product is complete - Credit admissible on inputs destroyed in fire: High Court FEB 17, 2015: This is a Revenue appeal against the order passed by the Tribunal. T...
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Category : Service Tax |
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Condonation of filing the delay
Posted Date : 23-Feb-2015 , 10:45:56 am | Posted By
Rahul Jindal
ST - Govt departments are working with depleted staff strength - Finance & Accounts Manager is crucial post and its vacancy vital element and factor - In such circumstances, by imposition of costs, discretion could have been exercised by Tribunal in favour of statutory entity: High Court
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Category : Service Tax |
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Sum paid as a pure agent of service recipient is not includible in value of services
Posted Date : 17-Feb-2015 , 01:53:55 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Sum paid as a pure agent of service recipient is not includible in value of services We are sharing with you an important judgment of Hon’ble High Court, Chhattisgarh, in the case of Union of India Vs. Raj Wines [(2015) 53 taxmann.com 445 (Chhattisgarh)] on the f...
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Category : Service Tax |
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Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied
Posted Date : 11-Feb-2015 , 04:57:42 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied We are sharing with you an important judgment of Hon’ble CESTAT, New Delhi, in the case of JP. Kenny Ltd. Vs. CCE. & CST. - Delhi [2015 (1) TMI 1199 - CESTA...
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Category : Service Tax |
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Posted Date : 05-Feb-2015 , 12:20:56 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Once the Assessee has filed an appeal by paying the mandatory pre-deposit amount of 7.5%, their bank account cannot be freeze We are sharing with you an important judgment of Hon’ble CESTAT, Mumbai, in the case of Kala Mines and Minerals Vs. Commissioner of Custo...
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Category : Service Tax |
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Posted Date : 04-Feb-2015 , 12:43:29 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Input Service Distributor need not be a ‘manufacturer’ or ‘output service provider’ for availing Cenvat credit We are sharing with you an important judgment of Hon’ble CESTAT, New Delhi, in the case of Moser Baer India Ltd. Vs. Commissione...
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Category : Service Tax |
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Posted Date : 28-Jan-2015 , 12:27:33 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, “Where Stay application against the Order sanctioning refund claim has been rejected, there is no reason for the Revenue to stop refund” We are sharing with you an important judgment of Hon’ble High Court, Karnataka, in the case of Madura Coats (P.) L...
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Category : Service Tax |
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Posted Date : 21-Jan-2015 , 02:55:25 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, “Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee” We are sharing with you an important judgment of Hon’ble High Court, Madras, in the case of Ovieya Builders Vs. Commissioner of Customs, Central ...
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Category : Service Tax |
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No Service tax leviable on Chit Fund business even after June 1, 2007
Posted Date : 20-Jan-2015 , 04:17:45 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, No Service tax leviable on Chit Fund business even after June 1, 2007 – SC dismisses SLP against Order of the Hon’ble AP High Court We are sharing with you an important judgment of Hon’ble Supreme Court, in the case of Union of India Vs. Andhra Prades...
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Category : Service Tax |
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1 | Hits : 385 |
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Posted Date : 16-Jan-2015 , 01:21:46 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Imposition of penalty under Section 77 and 78 of the Finance Act, 1994 when penalty under Section 76 thereof was waived off We are sharing with you an important judgment of Hon’ble CESTAT, Mumbai, in the case of Garodia Special Steels Ltd Vs. Commissioner of Cent...
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Category : Service Tax |
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'Pleading, a ground of appeal' which appears to root of jurisdiction can be raised for first time before Commissioner (Appeals)
Posted Date : 12-Jan-2015 , 05:16:52 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, 'Pleading, a ground of appeal' which appears to root of jurisdiction can be raised for first time before Commissioner (Appeals) We are sharing with you an important judgment of Hon’ble CESTAT, Delhi, in the case of Astron Polymers (P.) Ltd. Vs. Commissioner of Ce...
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Category : Service Tax |
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Services received by SEZ, if necessary, prior to commencement of authorized operations are also eligible for exemption/ refund
Posted Date : 06-Jan-2015 , 07:18:06 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Services received by SEZ, if necessary, prior to commencement of authorized operations are also eligible for exemption/ refund We are sharing with you an important judgement of the Hon’ble High Court, Gujarat in the case of Commissioner of Service Tax Vs. Zydus T...
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Category : Service Tax |
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Time-limit of Section 11B of the Central Excise Act, 1944 doesn
Posted Date : 31-Dec-2014 , 12:41:43 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Time-limit of Section 11B of the Central Excise Act, 1944 doesn’t apply to refund of wrongly paid Service tax We are sharing with you an important judgment of CESTAT, Mumbai, the case of Jyotsana D. Patel Vs. Commissioner of Central Excise, Nagpur [(2014) 52 taxm...
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Category : Service Tax |
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If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also
Posted Date : 24-Dec-2014 , 05:35:45 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, If there was no malafide for the purpose of penalty, there cannot be any malafide for the purpose of limitation also We are sharing with you an important judgment of the Hon’ble CESTAT, New Delhi, in the case of Internet Computer Centre Vs. CCE, Lucknow [2014 (12...
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Category : Service Tax |
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Like the Central Excise, applications for rectification of mistakes before Tribunal are maintainable under Service tax as well
Posted Date : 23-Dec-2014 , 03:22:37 pm | Posted By
CA Bimal Jain
Dear Professional Colleague, Like the Central Excise, applications for rectification of mistakes before Tribunal are maintainable under Service tax as well We are sharing with you an important judgement of the Hon’ble High Court, Madras, in the case of Fairline Worldwide Express Vs. Commissi...
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Category : Service Tax |
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Extended period is not invocable, when penalties were waived off on the ground of interpretational issue being involved
Posted Date : 17-Dec-2014 , 11:25:13 am | Posted By
CA Bimal Jain
Dear Professional Colleague, Extended period is not invocable, when penalties were waived off on the ground of interpretational issue being involved We are sharing with you an important judgment of the Hon’ble CESTAT, New Delhi, in the case of Sankhla Udyog Vs. Commissioner of Central Excise...
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Category : Service Tax |
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