|| New User || My profile || My Book Marks || SMS Services || Annual Subscription || Lost Password ||
Stay

TMI Database - Search

TMI - Tax Management India. Com
DOMAIN NAME IS ALSO A TRADE MARK - Article Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri Addition on account of gift - donors did not appear in response to notices u/s 131 - as all details were furnished and source of source were also explained, there is no reason to uphold the addition of Rs.3 lacs. - Tri Registration under S.12AA denied - membership is open to 'a Hindu having full faith in Hindu Dharma, Samskruti and way of life' - nothing wrong in the said clause - registration to be granted - Tri Agriculture land - AO was not justified in holding that the land in question was a benami asset of the assessee and capital gain., if any, was to be assessed in the hands of the assessee. - Tri Capital gain computation - Joint ownership - the sale proceeds belonged to appellant and other partners, hence, the appellant is entitled to exemption u/s 54E. - Tri Addition made on the basis of statement - It is well settled proposition of law that the retraction should be made at the earliest possible opportunity. - addition confirmed. - Tri Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel - this is not a case where such principle can be applied - HC Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - Tri SSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed as on 14.4.2004 - SCN issued as on 5.4.2006, beyond one year - demand set aside - Tri Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - Tri Import of vessel for scrapping - who is the importer - on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India. - HC TDS U/s 194-J OR 194C - AMC - Rendering of services by using technical knowledge or skill is different than charging fees for technical services - TDS to be deducted u/s 194C - Tri Service charges paid on software development to DERPOL - expenses claimed by the assessee are of revenue in nature - Tri Deduction u/s 80C - the payment of LIC premiums made during the previous year out of loan funds are also eligible for deduction u/s 80C - Tri    Left Stop Right
 
Discussions Forum

Shares your views, knowledge and experience

Let others be enriched with your views, knowledge & experience
 
Previous Next
Service Tax on immovable property
 
Issue Id: - 3874
Dated: -02-03-2012
By:- Ashok Chopra
Service Tax on immovable property
Service Tax

1.  Service tax on rent of retail show room is not paid since last two years.  now land lord is asking to pay arrear.  can i take benefit now in my other business of manufacturing.  name of the company and code number is same and all branches are registered in registration certificate.
 
 
Previous Posts


Dated: - 02-03-2012
By: - Naveed S

Yes, service tax paid on rent of retail show room can be availed and utilized.

However, only condition to be satisfied here is that some direct/indirect activity of your other business of manufacturing, is also carried out from the said retail show room.


Dated: - 03-03-2012
By: - Pradeep Khatri

You would have to establish nexus with your manufacturing activities to avail the benefits of CENVAT credit.  Further, for arrears, you would have to pay interest @ 13% and @ 18% accordingly.
 
 
Previous Next

 
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 Mobile Website

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