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Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
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Service Tax
Showing 1 to 15 of 8036 Records

    2013 (5) TMI 593 - CESTAT NEW DELHI

    M/s. Modern Automobiles Versus CCE, Panchkula

    Demand of duty – Clearing and forwarding agent - Demand is dropped by the adjudicating authority on the ground that by temporarily storing the vehicles cleared by M/s. Maruti Udyog Ltd for DGS&D, they are not providing the services of clearing and fo ......

    2013 (5) TMI 592 - DELHI HIGH COURT

    M/s Indian Institute of Aircraft Engineering Versus Union of India & Ors

    Commercial coaching or training center – u/s 65(27) – Notification No.33/2011-ST - Whether Flying Training Institutes providing training for obtaining Commercial Pilot License (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Mai ......

    2013 (5) TMI 591 - CESTAT NEW DELHI

    M/s BSNL Versus CCE, Jaipur

    Late deposit the service tax - Interest and imposition of penalty - assessee's submission that they are collecting the service tax from their customers and are depositing the same on tentative basis to Revenue there are sometimes shortages and someti ......

    2013 (5) TMI 564 - CESTAT AHMEDABAD

    M/s. Kalpena Industries Ltd. Versus CST Vapi

    Claiming abatement - Notification No. 32/2004-ST - The issue involved in this case is regarding the differential service tax liability that has been demanded and confirmed against the appellant for availing ineligible abatement of 75% of the value o ......

    2013 (5) TMI 563 - CESTAT CHENNAI

    M/s. Elgi Equipments Ltd. Versus CCE, Coimbatore

    Refund claim rejected - Time barred u/s 11B - Appellant erroneously paid service tax on rents received from the Central Excise Department for their finding, which is exempted from Service Tax. As per appellant this is a mere deposit and it cannot be ......

    2013 (5) TMI 562 - CESTAT CHENNAI

    M/s. Bharat Sanchar Nigam Ltd. Versus CCE (ST), Madurai

    Cenvat credit denied - Demand of interest/penalty - Reversal of entire credit by appellant before issuance of SCN - Held that:- Perusing the records, it is seen that the appellant availed CENVAT credit and the amount was paid by the service provider. ......

    2013 (5) TMI 538 - CESTAT AHMEDABAD

    M/s. Euro Ceramics Ltd. Versus Rajkot

    Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. Held that:- Appellant has discharged the service tax liability and interest which has been appropriated in the o ......

    2013 (5) TMI 537 - CESTAT AHMEDABAD

    Indofil Chemicals Co. Versus CCE, Vapi

    Refund claim - GTA services – Rejection of refund claim as appellant has not produced the documentary evidences in respect of taxable services being provided to SEZ and consumed partially or wholly outside the SEZ. Held that:- Perusing of ......

    2013 (5) TMI 536 - CESTAT AHMEDABAD

    M/s. Aaryan Mines and Minersla Corpn. Versus CCE Rajkot

    Refund of service tax - export of goods - notification No.41/2007-ST dated 6.10.07 - The appellants have submitted that there was gross violation of principles of natural justice in this case and therefore they are required to be given another oppor ......

    2013 (5) TMI 535 - CESTAT NEW DELHI

    ARIHANT CONSTRUCTION Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II

    Construction of complex - several quarters for Kendriya Vidyalaya - These residential quarters were distributed in different buildings in the same compound. None of the buildings had more than 12 flats in each building. - held that:- The definition ......

    2013 (5) TMI 534 - CESTAT CHENNAI

    GEM TYRE RETREADERS Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

    Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - held that:- This issue is covered in favour of Revenue in [2012 (6) TMI 719 - CESTAT], whereby the Tribunal denied the benefit of t ......

    2013 (5) TMI 512 - CESTAT NEW DELHI

    Devi Chand Versus Commissioner of C. Ex. Lucknow

    Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held that:- Favour in the argument of DR that assessee has not been able to show any provision of law indicating that cross-ob ......

    2013 (5) TMI 506 - CESTAT AHMEDABAD

    CCE Vapi Versus M/s. Alok Industries Ltd.

    Services received from overseas commission agents - import of service - business auxiliary service - held that:- it was held that levy of service tax on a person who is resident in India and who receives services from service provider abroad who doe ......

    2013 (5) TMI 505 - RAJASTHAN HIGH COURT

    SARYU KAMAL BUILDERS Versus ASTT. /DY. COMMR. SERVICE TAX DIVISION, JAIPUR

    Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - held that:- it is clear that it is only a general notice issued to all parties/service providers to d ......

    2013 (5) TMI 504 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI

    IN RE : SUNDARAM CLAYTON LIMITED

    Refund of service tax paid on Courier agency service used for export of goods - export of documents and samples - held that:- the transportation of documents and samples by courier service are admitted as taxable service to claim refund but the cond ......

   
 
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