New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
TMI - Tax Management India. Com  

Recent Discussionss:

Excise Duty on Tooling developed by Supplier Cenvat credit On Railway receipt Query on Rent a ceb service Works Contract Under Service Tax and Haryana VAT IS CAS 4 certificate required. Is Reimbursable expenses included in Assessable value Time limit for availment of credit under Rcm IS CAS 4 CERTIFICATE REQUIRED ( RULE 8 OF VALUATION) reverse chagre on service availed by foreign server company Applicable excise duty in case of relocation of Fixed Assets
Home Case Index 2012 (7) TMI Service Tax Tri Service Tax + Tri
← Previous Next →

Please login.

Only paid members can access this page.

User Login
Stay sign in
New User / Registeration
Forget Password - Click here to Retrieve

Buy this Document - Rs. 500/- only - or - Subscribe Annual Package

M/s. TVS. Motor Company Limited Versus Commissioner of Central Excise, Chennai-III - 2012 (7) TMI 191 - CESTAT, CHENNAI - Service Tax

......... o far as levy of penalty under Section 78 is concerned, considering the difficulty in understanding the law applicable at inception and date of incidence to taxability, it would be proper to waive the penalty imposed under that Section. 22. In the light of the aforesaid discussions it is ordered - (1) That there shall not be levy of service tax on the engineering consultancy services availed from foreign consultant abroad prior to 18.4.2006. (2) There shall be levy of service tax at the applicable rate for the period 19.4.2006 to 30.9.2007 on the gross amount of consideration inclusive of income tax deducted at source involved in availing engineering consultancy service availed under Section 66A of the Act. (3) Adjudication order gets modified by the extent indicated in (1) and (2) above. (4) Cum tax benefit if any admissible shall be granted in accordance with law. (4) There shall not be penalty under Section 78 of Finance Act, 1994. ( Pronounced in open court on 13.6.2012)


what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options

Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.