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Service Tax - Central Government - Case Laws

Showing 1 to 2 of 2 Records

• 2014 (9) TMI 644 - GOVERNMENT OF INDIA

  IN RE: STATE BANK OF INDIA

  Revision applicable before the Government of India - Levy of penalty u/s 77 for delayed submission of ST-3 return in violation of Section 70 - Held that - Government observes that the issue involved in impugned case is of delayed submission of ST-3 return in violation of Section 70 of the Finance Act, 1994. Government finds that this issue does not fall in the category of cases mentioned in proviso to Section 35B(1) of the Central Excise Act, 194....... + More

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• 2014 (2) TMI 525 - GOVERNMENT OF INDIA

  IN RE : GOA SHIPYARD LTD.

  Classification - preparation of ship model of 90 mts AOPV including all appendages as per the technical data and design - assessee contended that the said service was liable to service tax under the reverse mechanism only if the service was partly or wholly performed in India. Since the said service was wholly received in Netherlands they were not liable to service tax under the reverse mechanism. - Held that - In this particular transaction the ....... + More

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