Category Archives: Service Tax

Refund of service tax paid on terminal handling charges by Exporters allowed

By | January 27, 2016

Jain Irrigation Systems Ltd. v. Commissioner of Central Excise, Mumbai M.V. RAVINDRAN, JUDICIAL MEMBER ORDER NOS. M/4872/2015/SMB AND A/3580-3581/2015/SMB APPLICATION NO. ST/MA(ORS.)/94578/2015 APPEAL NOS. ST/89895 AND 89901/2014 OCTOBER  28, 2015 Aqueel Sheeraji, Adv. for the Appellant. A.B. Kulgod, Asstt. Commr. (AR) for the Respondent. ORDER 1. These two appeals filed by the appellant are against… Read More »

Commission on sale of Bonds by Banks is held Business Auxiliary Services

By | January 27, 2016

CESTAT, MUMBAI BENCH Commissioner of Service Tax, Mumbai-I v. ICICI Bank Ltd. M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL MEMBER ORDER NOS. A/2793-2794/15/STB APPEAL NOS. ST/349 AND 350/2011 AUGUST  6, 2015 S.S. Gupta, CA for the Appellant. Ms. P.V. Sekhar, Dy. Commissioner (AR) for the Respondent. ORDER C.J. Mathew, Technical Member – M/s ICICI… Read More »

Financial difficulties is not an excuse for non payment of Service tax already collected from customers

By | January 27, 2016

CESTAT, MUMBAI BENCH Mohtamaan Industries v. Commissioner of Central Excise, Customs & Service Tax, Pune-I M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL MEMBER ORDER NO. A/3647/2015/STB APPEAL NO. ST/18/2011 NOVEMBER  10, 2015 Makrand Joshi, Adv. for the Appellant. B. Kumar Iyer, Superintendent (AR) for the Respondent. ORDER C.J. Mathew, Technical Member – M/s Mohtamaan… Read More »

CBEC clarify valuation of flats for levy of Service Tax

By | January 21, 2016

F.No.354/311/2015-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) 20th January, 2016 To, Principal Chief Commissioners of Customs and Central Excise (All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/CEI Director General of Audit/Tax Payer Services, Principal Commissioners/ Commissioners of Customs… Read More »

Extended Date of ST payment of Nov 2015 for Puducherry (except Yanam and Mahe) Extended

By | December 18, 2015

Extending the date of ST payment for the assessees in the Union Territory of Puducherry (except Yanam and Mahe) for the month of November, 2015 to 20.12.2015. [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 Central Board of Excise… Read More »

CBEC Clarify manpower supply & Job Work for Service Tax

By | December 16, 2015

Applicability of service tax on the services received by apparel exporters in relation to fabrication of garments  Manpower Supply  ? Job Work ? Circular No.190/9/2015-Service Tax F.No.354/153/2014-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** Dated- 15th December, 2015 To, Principal Chief Commissioners of Customs and Central Excise(All) Principal Chief… Read More »

Notification No. 26/2015-Service Tax

By | December 10, 2015

[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 Central Board of Excise & Customs New Delhi, the 9th December, 2015 18 Agrahayana, 1937 Saka Notification No. 26/2015-Service Tax G.S.R….. (E). – In exercise of the powers conferred by sub-section… Read More »

If converting stand-alone trees into billets is manufacture than it is not liable for service tax

By | December 7, 2015

Facts of the Case M/s Mysore Paper Mills Ltd. issued tender notifications calling for tenders from various contractors for the purpose of felling, conversion, debarking, collection, stacking, transportation and delivery of pulp wood from the captive plantation of the said M/s Mysore Paper Mills Ltd.The appellants  are all such contractors appointed by M/s Mysore Paper Mills… Read More »

For Tamil Nadu extension of date for payment of Central Excise duty and Service Tax for November 2015 to the 20th of December 2015

By | December 7, 2015

F. No.296/07/2015-CX.9 Govt. of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, the 05th December, 2015 OFFICE MEMORANDUM Please find enclosed a press release issued by Central Board of Excise and Customs [CBEC] for taking necessary action at your end. Encls: As above Sd- (Hemambika R. Priya) Commissioner… Read More »