Held As regards the submission that computation of liability to the extent the consideration is received by the applicants to be taken as inclusive of tax is correct. The Bench has not recorded any findings on this point, It is settled law by the judgement of the Apex Court that duty or tax liability is… Read More »
CESTAT, MUMBAI BENCH Commissioner of Customs & Central Excise, Wardha v. Cityland Associates RAMESH NAIR, JUDICIAL MEMBER ORDER NO. A/86635/2016/SMB APPEAL NO. ST/86723/2015 MARCH 17, 2016 B. Kumar Iyer, Superintendent (AR) for the Appellant. Jayesh M. Gogri, CA for the Respondent. ORDER 1. This Revenue’s appeal is directed against Order-in-Appeal No. NGP/EXCUS/000/APP/187/15-16 dtd. 11/6/2015 passed… Read More »
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 26/2016-Service Tax New Delhi, the 20th May, 2016 G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) and… Read More »
Reverse charge mechanism for services provided by arbitral tribunals and individual arbitrators on the arbitral tribunal CIRCULAR NO.193/03/2016-ST, DATED 18-5-2016 It has come to the notice of the Board that there is some confusion regarding the legal position with respect to continuance of reverse charge mechanism for services provided by arbitral tribunals and individual arbitrators… Read More »
Service Tax Payable under section 66B of the Finance Act 1994 on the services provided by the specified organisations as defined in clause (zfa) of paragraph 2 of notification mo 25/2012 -service tax in respect of religious pilgrimage faciliated by the ministry of External affairs of the Govt of India under Bilateral Agreement from the… Read More »
FORM AAR Application for Advance Ruling (Service Tax) Download Form AAR Application for Advance Ruling (Service Tax)
Service Tax Amendment Finance Act 2016 Also Read :Finance Bill 2016 assented to by President Changes with effect from 14.05.2016 1. Right to use the Radio-Frequency Spectrum is included as declared services Prior to 01.04.2016, services covered by the definition of the support services (as defined under section 65B(49) of the Finance Act, 1994) provided… Read More »
HIGH COURT OF MADRAS V.R. Mohanraj v. Commissioner of Service Tax-I M. DURAISWAMY, J. W.P. NO. 34481 OF 2015 M.P. NO. 1 OF 2015 APRIL 20, 2016 T.R. Senthil Kumar for the Petitioner. A.P. Srinivas, Standing Counsel for the Respondent. ORDER 1. The petitioner has filed the above Writ Petition to issue a writ of… Read More »
CESTAT, MUMBAI BENCH Loop Mobile India Ltd. v. Commissioner of Service Tax, Mumbai-I M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL MEMBER ORDER NO. A/86524/2016/STA APPEAL NO. ST/236/2012-MUM. MARCH 1, 2016 Vinay Jain, CA for the Appellant. B. Kumar Iyer, Supdt. (AR) for the Respondent. ORDER M.V. Ravindran, Judicial Member – This appeal is directed… Read More »
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