Category Archives: Service Tax

SCN can’t allege suppression when facts were known to department

By | July 26, 2016

CESTAT, CHENNAI BENCH Ishvarya Publicities (P.) Ltd. v. Commissioner of Service Tax, Chennai-II P.K. CHOUDHARY, JUDICIAL MEMBER FINAL ORDER NO. 40864/2016 APPEAL NO. ST/42102/2015 MAY  31, 2016 M. Karthikeyan, Adv. for the Appellant. K. Veerabhadra Reddy, JC (AR) for the Respondent. ORDER 1. M/s. Ishvarya Publicities Pvt. Ltd. are engaged in the business relating to… Read More »

Service Tax on Revenue sharing arrangements : AAR

By | July 25, 2016

AUTHORITY FOR ADVANCE RULINGS (CENTRAL EXCISE, CUSTOMS AND SERVICE TAX), NEW DELHI Choice Estates And Constructions Ltd., In re JUSTICE V.S. SIRPURKAR, CHAIRMAN S.S. RANA AND R.S. SHUKLA, MEMBER RULING NO. AAR/ST/14/2016 APPLICATION NO. AAR/44/ST-1/10/2015 MAY  6, 2016 Jose Jacob, Advocate for the Applicant. Amreesh Jain, AR for the Department. RULING 1. M/s Choice Estates… Read More »

No penalty when show cause notice is silent on ‘ suppression ‘

By | July 24, 2016

CESTAT, CHENNAI BENCH GRR Logistics (P.) Ltd. v. Commissioner of Service Tax, Chennai P.K. CHOUDHARY, JUDICIAL MEMBER FINAL ORDER NO. 40865/2016 APPEAL NO. ST/42193/2015 MAY  31, 2016 B. Ganesh Prabhu, CA for the Appellant. L. Paneerselvam, AC (AR) for the Respondent. ORDER 1. This is an appeal filed against OIA No.125/2015 (STA-I) dated 27.7.2015 passed… Read More »

DD/PO for appeal/application fee must be valid for 60 days

By | July 23, 2016

F.No.14 /CESTAT/MISC/2013-14 CUSTOMS,EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.2, R.K. PURAM,NEW DELHI-66 Dated 20/07/2016 CIRCULAR During receipt of Appeal/application in Central Registry, it has been noticed that the DD/PO, submitted towards registration fee, has only few days of validity left on the day of its submission. It may be appreciated that the DD/PO… Read More »

Permission to pay service tax through cheque /non electronic modes

By | July 23, 2016

F.No 137/08/2013-Service Tax Government of India Ministry of Finance Department of Revenue Central  Board of Excise & Customs Service lax Wing New Delhi the 22nd July, 2016 Madam/Sir, Instruction Subject: Permission to pay service tax through non electronic modes Rule 6(2) of the Service Tax Rules, 1994 stipulate that while every assessee shall pay service… Read More »

Service Tax paid wrongly under reverse charge is refundable

By | July 14, 2016

CESTAT, HYDERABAD BENCH ‘SMB’ ICOMM Tele Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Hyderabad III MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER FINAL ORDER NO. A/30316/2016 APPEAL NO. ST/2075/2011 APRIL  29, 2016 P. Dwarakanath, Consultant for the Appellant. Raj Kumar Maji, AC (AR) for the Respondent. ORDER 1. The appellant is aggrieved by… Read More »

No reimbursement of service tax if not mentioned in Contract/tender :HC

By | July 13, 2016

HIGH COURT OF PATNA Multi Engineering & Scientific Corporation v. Bihar State Electricity Board RAMESH KUMAR DATTA AND SMT. ANJANA MISHRA, JJ. CIVIL WRIT JURISDICTION CASE NO. 4250 OF 2012 FEBRUARY  18, 2015 Mrigank Mauli and Sanjay Kumar for the Petitioner. Mrs. Nilu Agrawal, Jainendra Kumar Sinha and Kumar Pankajfor the Respondent. JUDGMENT Ramesh Kumar… Read More »

Cenvat Credit allowed even if premises not registered with Service Tax Department

By | July 13, 2016

CESTAT, HYDERABAD BENCH ‘SMB’ GE India Exports (P.) Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER FINAL ORDER NO. A/30282/2016 APPEAL NO. ST/28026/2013 APRIL  6, 2016 CST v. Convergys India (P.) Ltd. [2009] 21 STT 67 (New Delhi-Cestat) (para 4.6). Abhishek Rastogi, CA for the Appellant.… Read More »