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Showing 481 to 500 of 678 Records

• 2007 (7) TMI 203
  

  Whether sales tax and excise duty form part of the total turnover - Assessing Officer included excise duty and sales tax on the total turnover for computing the deduction under section 80HHC(3)(b) - It is important to bear in mind that excise duty and sales tax are indirect taxes. They are recovered by the assessee on behalf of the Government. Therefore, if they are made relatable to exports, the formula u/s 80HHC; would become unworkable - revenue's appeal dismissed

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• 2007 (7) TMI 201
  

  AAR was right in ruling that MSAS would be a service P.E. in India under article 5(2)(1), though only on account of the services to be performed by the deputationists deployed by applicant, MSCo and not on account of stewardship activities. As regards income attributable to the P.E. (MSAS), held that the transactional net margin method was the appropriate method for determination of the arm's length price in respect of transaction between MSCo and MSAS

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• 2007 (7) TMI 200
  

  Appellants merely purchase SIM cards and recharge coupons from BSNL and sell the same for a profit - It is also seen that Sales Tax Authorities are proceeding against the similarly situated parties for payment of Sales Tax - Bench had already taken a view that the appellants do not render any service but simply sell the goods - Therefore, they would not be liable to pay Service Tax under the category of “Business Auxiliary Services” – assessee’s appeal allowed

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• 2007 (7) TMI 199
  

  Assessee cleared the liquid Sulphur dioxide in cylinders supplied by buyers, on payment of duty on the basis of transaction value - department wanted the amortized value of cylinders to be included in the assessable value - buyers were not alleged to be related to the assessee & price charged by the latter was not alleged to be affected by any extra commercial consideration - so value of the cylinders owned by the buyers was not includible in the assessable value of liquid Sulphur dioxide

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• 2007 (7) TMI 198
  

  Contention of applicant is that the demand was confirmed treating the contract entered between the applicants & Electricity Boards as the applicants were providing service for maintenance & repair - contention of applicant is that they are not providing of any service regarding maintenance, contracts are only for repair - as per the agreement as the contracts are for maintenance also, therefore, prima facie, applicant has no case for total waiver of pre-deposit

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• 2007 (7) TMI 197
  

  Demand was confirmed after denying the Cenvat credit in respect of service tax paid on the ground that the credit has been availed on the basis of TR-6 challans which is not a valid duty paying document - In view of the fact that credit was denied only on the’ ground that the same has been availed on TR-6 challans, pre-deposit of service tax and penalty is waived - stay petition is allowed

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• 2007 (7) TMI 196
  

  Petitioner has prayed that not.762(E) dated May 14, 2007, introducing new forms for the purpose of filing tax returns be quashed & petitioners be permitted to file returns in “Saral” form – assessee contended that new forms are complicated - about 6,77,330 taxpayers out of about 25 lakhs, have already filed their returns so it is difficult to accept the contention of petitioner – dept is directed to accept the return forms which are submitted by the taxpayers, subject to the genuine difficulty

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• 2007 (7) TMI 195
  

  Demand of tax raised in SCN in respect of GTO service received by them during the period 16.11.97 to 2.6.98 was paid on 10.12.2002 – Commissioner was misconceiving the provisions of law in viewing that Finance Act, 2003 did not grant any extension of time for payment of service tax by recipients of GTO services for the aforesaid period – tax was paid within the period allowed by the Finance Act, 2003 as also that allowed by the SC in Gujarat Ambuja Cements case – penalty not justified

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• 2007 (7) TMI 194
  

  Services to cable operator on behalf of client – Not. 25/04 exempt Business Auxiliary Service for period prior to 10-9-04 – exemption claimed before comm.(A) under clause (c) – assessee has abandoned the above claim & has claimed the benefit of clause (d)(iii) in this appeal - held that the assessee, who had not claimed exemption initially, was not prohibited from claiming such benefit at later stage – claim needs to be examined by original authority – allow this appeal by way of remand

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• 2007 (7) TMI 193
  

  Delay in making monthly payments - assessee being new to the tax failed in complying with the provisions of the law and that omissions had occurred owing to their ignorance of statutory provisions and procedures - no mala fide intention on the part of the appellants in making the late payment - act provides for waiver of penalty where sufficient cause is shown - appellants have already paid the service tax due, assessee is directed to pay Rs. 20,000 u/s 76 & Rs.500 u/s 77 – penalty reduced

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• 2007 (7) TMI 192
  

  Activity of Motor Insurance - reference made by the appellants for exemption under section 36 of the General Insurance Business (Nationalization) Act is not applicable for levy of service tax under the Finance Act - appellants ought to have obtained clarification from the Central Govt. or they should have approached the Central Govt. for granting exemption – appellant have not done the same so duty is payable as Insurance Business - plea raised by the appellants on time bar is also rejected

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• 2007 (7) TMI 191
  

  Foreign marked gold biscuits, foreign & Indian Currency found during search was seized & confiscated - explanation offered by petitioner in respect of confiscated articles was examined in detail & was found unacceptable – burden not discharged by assessee to prove goods were not smuggled – Comm(A) & Tribunal order is justified who have recorded their findings on appreciation of all materials & evidence on record – Superintendent being a gazetted officer has power to search – petition dismissed

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• 2007 (7) TMI 190
  

  Appellant has undertaken, at the customer’s site, certain activities like construction, civil works including installation, erection & commissioning of machinery – impugned activity is part of manufacturing activity - products are sold to some of their customers and no post clearance support is being given by them – held that impugned contract for design, manufacture, supply, storing, erection, testing of machinery on turnkey basis can be held taxable as consulting engineering service

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• 2007 (7) TMI 189
  

  Assessee receiving Goods Transport Operators Service during the period 16.11.97 to 2.6.98 but had not filed service tax returns or paid tax – held that in view of case Sri Venkatesa Mills Ltd. Vs CCE Coimbatore, 2007 (80) RLT 824 (CESTAT-Che.), assessee is not liable to any tax – demand, interest & penalty not sustainable

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• 2007 (7) TMI 188
  

  Appellants paid tax on “service charges” received by them from their clients for C&F service – whether tax is payable on amounts collected from their clients towards expenses incurred in connection with the said service – it is not in dispute that various charges which were alleged by the Revenue to be includible in the taxable value of C&F service were reimbursed by the principals on the basis of actuals – hence as per rule 6(8), tax not payable on impugned amount – assessee’s appeal allowed

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• 2007 (7) TMI 187
  

  Appellants claimed exemption u/not.. 21/2002-Cus in respect of imported crude oil (Edible Grade) – assessee claimed exemption in terms of the test result of Central Food Laboratory (CFL), Kolkata, – revenue denied exemption in view of test reports of Central Revenue Control Laboratory (CRCL), New Delhi – contradictory test reports of two laboratory – reports of CFL, kolkata will be given weightage – hence exemption available – appeal of assessee allowed

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• 2007 (7) TMI 186
  

  Whether there is any discretion u/s 11AC for imposing penalty less than an amount equivalent to evaded excise duty - held that there is no discretion with the authority to impose penalty less than 100 per cent (or 25 per cent in case the determined penalty is paid within thirty days), as under Section 11AC - Therefore, payment of short duty/unpaid before issuance of show cause notice does not exempt an assessee from payment of penalty under Section 11AC – revenue’s appeal allowed

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• 2007 (7) TMI 185
  

  Expenditure incurred by the Assessee on software, MS Office – this software is not a custom built software for the Assessee and it is common knowledge that this software requires regular upgradation - Tribunal was of the view that due to technological changes and the need to upgrade the software on a regular basis it cannot be said that the software was of an enduring nature - no error committed by the Tribunal in taking the view that expenditure incurred are not capital expenditure

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• 2007 (7) TMI 184
  

  Penalty imposed by the Comm(A) could not have been set aside by the CESTAT on the sole ground that the duty was paid before issuance of SCN – however in OIO there was no finding of suppression of material facts or mis-statement, etc., which would have attracted Section 11AC - In view of absence of requirements to attract Section 11AC, the order setting aside the penalty u/s 11-AC that was imposed by the Comm (A) does not call for interference – revenue appeal dismissed

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• 2007 (7) TMI 183
  

  Whether imposition of penalty is necessary even if evaded excise duty is paid by the assessee, before service of SCN - Assessing Officer, while confirming the notice, has recorded a finding that there was no suppression of facts - no penalty u/s 11AC is imposable in view of payment of duty before issuance of show cause notice and more so when finding recorded is against existence of any circumstances attracting Section 11AC – appeal dismissed

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