Refund claim of service recipient can not be withheld due to non furnishing of NOC from service provider Q Can the Refund claim of service recipient be withheld due to non-furnishing of NOC from service provider ? Facts of the Case : Appellant, a buyer of flat, made security deposit with builder on 10-12-2007 towards contingent… Read More »
Q Whether damages deducted by service recipients from amount payable to service providers will form part of taxable value ? Deductions made by service recipient from amount payable to service providers towards damages payable by service providers for damages caused to properties of service recipients, will form part of value of taxable value As per… Read More »
Office of the Deputy Commissioner Central Excise& Service Tax Division SCO 48-49 , Sector 17-A, Chandigarh No .ST-20/STD/Misc./Sevottam/62/12/4693 Dated : 13-08-2015 To M/s Apex Restaurants Pvt. Ltd SCO , Sector-26,… Read More »
Service tax on preparation of mid day meals for school Q : Whether activity of preparing and supplying meals for midday scheme from owned premises without actual serving of food at schools would be covered by the definition of taxable service under Section 65(106)(zzt) ? Preparation of cooked food at owned premises and supply thereof to schools… Read More »
No recovery during pendency of adjudication Q ; Whether recovery can be made if the adjudication proceedings are pending ? Service Tax : During pendency of adjudication proceedings, only provisional attachment under section 73C (service tax) can be made; recovery under section 87 would apply only after adjudication order is passed under section 73 Section 87,… Read More »
Packaging of fertilizer not liable to service tax Q : Whether Packaging of fertilizer is liable to service-tax ? Since fertiliser cannot be marketed without packaging, packaging of fertiliser as per Fertiliser (Control) Order, 1985 would be an integral part of manufacture and, therefore, it would not be taxable under Packaging Activity Services CESTAT, MUMBAI BENCH New… Read More »
All penalties are waived if Section 80 is applicable Q: When Section 8o is applicable i.e there was reasonable cause for failure , whether penalty can be imposed under any Section ? Service Tax : Once section 80 is found applicable, entire penalties under sections 76 to 78 must be waived; Tribunal cannot pass an… Read More »
Wharfage charges recovered by port authority were not port services Service Tax : Wharfage charges and lease rent recovered by port authorities cannot be regarded as ‘service’ in relation to ‘a vessel or goods’ and cannot be said to be a service provided by ‘port or person authorised by it’; hence, same is not liable… Read More »
Date of serving of order can not be counted to file appeal Q: Whether date of serving of order can be counted while computing time limit to file appeal ? Law : Service Tax In computing time-limit to file appeal under Act, date on which impugned order is served on assessee has to be excluded,… Read More »
Q: Whether Time limit to file refund claim is applicable to refund of tax paid at insistence of department ? Where tax has been paid at insistence of department without any adjudication/assessment order, refund of said tax would not be governed by time-limit of section 11B CESTAT, MUMBAI BENCH C.K.P. Mandal v. Commissioner of Service Tax,… Read More »