|| New User || My profile || My Book Marks || SMS Services || Annual Subscription || Lost Password ||
Stay
TMI - Tax Management India. Com
Demand of duty – Suo-moto credit taken by appellant - the amount paid by mistake cannot be termed as duty in the case on hand - demand set aside. - Tri Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - Tri Process of electroplating - process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax - Tri Appropriate rate of tax - Works Contract Service - 4% or 2% - the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - instruction dated 28.04.2008 is invalid - HC Section 40(a) (ia) would cover not only to the amounts which are payable as on 31th March of a particular year but also which are payable at any time during the year. - HC The proceedings in the Parliament, its debates and even the speeches made by the proposer of a bill are ordinarily not considered as relevant or safe tools for interpretation of a statute. - HC Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does not lay down correct law - HC Addition made on estimating the consumption of electricity, production, sale and profit thereon is not sustainable. - Tri Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be sufficient to hold that the land was not used for agricultural purposes by the assessee. - HC EOU - If the interest expenditure is less or the interest income is more then the difference of excess interest received by the assessee is to be reduced while calculating the deduction under Section 10B. - Tri Disallowance of interest, DEMAT charges, Membership Subscription out of short term capital gain - disallowance so made by the AO is pre-mature - Tri Addition u/s 69B - valuation - unaccounted 5 paintings, Branded watches & 14 items of house-hold items & Melectronic goods ie TVs, Music Systems, ACs etc - absurd assessment of value of impugned items is not appreciable - Tri Section 50C applies to the seller i.e. transferor of the capital asset being land or building or both - the transferee or the purchaser is outside the scope of these provisions - Tri Expenditure incurred on play ground - leasehold land - One day, the leased land has to go back to the MHADA. - the expenditure constitutes revenue expenditure - Tri Misleading advertisements as regards issue of buy-back as well as bonus shares - Direction to SEBI to launch an investigation into the alleged misleading and/or fraudulent advertisement by VCL no doubt is acceptable as SEBI is duly authorized by the SEBI Act, 1992 to do so - Tri Cenvat Credit - allegation of non receipt of inputs - No manufacturer can be expected to keep documentary evidences of its clandestine activities. - demand confirmed - Tri Rejection of Refund claim - unjust enrichment - In case, department still persists that the element of excise duty has been recovered by the appellant from the Railways then it should have further conducted investigated the verifications to refute the documents submitted by the appellants. - Tri CENVAT credit on capital goods - steel plates and M.S.Channels used in the fabrication of chimney would fall within the ambit of “capital goods“ - Tri    Left Stop Right
Service Tax

Chapter V of Finance Act, 1994

No. Title
Extent, commencement and application
 
Definitions (Clauses 1 to 20) [From "Actuary" to "Cab"]
 
Definitions (Clauses 21 to 40) [From "Cable operator" to "event management"]
 
Definitions (Clauses 41 to 60) [From "event manager" to "Lease Circuit"]
 
Definitions (Clauses 61 to 80) [From "Live insurance business" to "policy holder"]
 
Definitions (Clauses 81 to 104c) [From "Port" to "support services of business or commerce"]
 
Definitions (Clause 105) - Meanings of Taxable Services
 
Definitions (Clauses 106 to 121 and Explanation) [From "technical testing and analysis" to End]
 
Classification of Taxable Services
 
Interpretations.
 
Charge of Service Tax
 
Charge of Service Tax on Services received from outside India
 
Charge of service tax on and after Finance Act, 2012
 
Determination of place of provision of service.
 
Negative list of services.
 
Declared services
 
Principles of interpretation of specified descriptions of services or bundled services
 
Valuation of Taxable Services of Charging Service Tax
 
Date of determination of rate of tax, value of taxable service and rate of exchange.
 
Payment of Service Tax
 
Registration
 
Furnishing of Returns
 
Schemes for submission of Returns through Service Tax Preparers.
 
Best judgment assessment.
 
Special audit
 
Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded
 
Service Tax Collected from any person to be deposited with Central Government
 
Interest on amount collected in excess
 
Provisional attachment to protect revenue in certain cases.
 
Publication of information in respect of persons in certain cases.
 
Rectification of Mistake
 
Interest on Delayed Payment of Service Tax
 
Deleted
 
Penalty for Failure to or pay service tax
 
Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere
 
Penalty for Suppressing value of taxable service
 
Deleted
 
Penalty not to be imposed in certain cases
 
Deleted
 
Power to search premises
 
Application of certain provisions of Act 1 of 1944
 
Power of Adjudication of Penalty
 
Appeals to Commissioner of Central Excise (Appeals).
 
Appeals to the Commissioner of Central Excise (Appeals)
 
Appeals to Appellate Tribunal
 
Recovery of any amount due to Central Government
 
Liability under Act to be first charge
 
Offences and penalties
 
Deleted
 
Deleted
 
Deleted
 
Power to grant exemption from service-tax
 
Power to grant rebate
 
Rules made under section 94 to be applicable to services other than taxable services.
 
Power to Make Rules
 
Power to remove difficulties
 
Consequential amendment
 
Definitions (Advance Ruling)
 
Vacancies, etc., not to invalidate proceedings
 
Application for advance ruling
 
Procedure on receipt of application
 
Applicability of advance ruling
 
Advance ruling to be void in certain circumstances
 
Power of Authority
 
Procedure of Authority
 
Power of Central Government to make rules
 
Special exemption from service tax in certain cases
 
Special provision for exemption in certain cases relating to management, etc., of roads
 
Special provision for exemption in certain cases relating to management, etc., of noncommercial Government buildings.
 
 
 
what is new what is new
Advanced Search
Subscription
Annual Subscription
Consultancy Services
Modes of Payment
Updates
Highlights
Recent Case Laws
Recent Notifications
Recent Circulars
Event Calendar
Articles
News / Feeds
Experts
Newsletters
FAQ - Newsletters
Archive - Newsletters
Communication
Contact - Us
Feedback / Suggestion
Other Options
Compute Income Tax
Refer to Friend
Important Links
Advertise with us


Quick Links: || Acts and Rules || Notifications || Circulars || Schedules || Forms || Case Laws || Members ||
| Home | | About us | | Contact us | | Refer us | | Feed Back | | Disclaimer | | Terms of Use | | Privacy Policy | | Discussion Forum |
Go To Top

Go to Mobile Website

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.