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Refund - reduction in value - credit notes towards trade discount raised by the Assessee subsequent to the sale - refund allowed - SC    *    Delayed deposit of collected service tax - due to lack of funds - Such possibilities do occur in the world of business - No penalty - Tri    *    Settlement Commission (Income Tax and Wealth Tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairman and Members) Amendment Rules, 2016    *    Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry “5A” for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport, with condition of without taking any CENVAT credit    *    Disclosures on the Website    *    eligibility of service tax credit    *    service tax payament-reg    *    Removal of goods from Depot to Job worker    *    Commercial and Industrial Construction Services - confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is traversing beyond the allegations made in the show-cause notice. - Tri    *    Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable. - Tri    *    Valuation - if it is found that the royalty payment shown in the Books of Account is not related to the present transaction and related to some other transaction, the same cannot be relevant for the valuation in the present case. - Tri    *    Levying tax at 4/5% on the contractee - if the petitioner furnishes proof of payment of tax by the contractors on the very same turnover, to then consider whether tax can be levied on the petitioner as it may then amount to taxing the very same deemed sale of goods twice. - HC    *    Cenvat credit - duty paid goods cleared on their own invoices received back due to defect/rejection - no procedure such as making application or taking permission is required for compliance of Rule 16. - Tri    *    Exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the Finance Act, 2010, but will not be applicable with respect to Central Excise duty levied on coal w.e.f 01.03.2011 - Tri    *    Cenvat credit - various light fittings and fixtures were brought into the factory after duty payment and were installed for the intended purposes. To call these items as immovable property is without basis - credit allowed - Tri    *    Unjust enrichment - Refund claim - the amount was deposited by the appellant on the direction of the appellate authorities. - question of unjust enrichment does not arise - Tri    *    WPC for bluetooth headphones.    *    Guarantee executed by the defendant - period of limitation extended on account of the acknowledgement of debt, in terms of Section 19 of the Limitation Act, 1963 - as there is no acknowledgement of debt, the provision of Section 19 of the said Act, are not attracted to the facts of the present case.- HC    *    Claim for depreciation on the leased vehicles - the finding by the ld. CIT(A) of the character of the lease as an operating lease cannot, under the circumstances, be faulted, and the assessee, accordingly, entitled to it’s claim for depreciation on the leased vehicles - Tri    *    Depreciation - prior to ending of the relevant financial year, though the assessee had an opportunity to take possession of the property for the purpose of fit-outs, he cannot say that he has put the property to use for the purposes of claim of depreciation u/s 32 of the Act either in respect of building or machinery therein - Tri    *    Addition u/s 145A - inclusion of service tax as part of trading receipts - ection 145A of the Act would have no application in cases where service is provided by the Assessee - HC    *    Loss on account of foreign currency forward/option contracts - It is only at the year end that one can still reconcile the hedging transactions with the actual exposure or delivery and come to a conclusion whether hedging contract exceeded the actual exposure or not but certainly not on week to week or month to month basis. - Tri
Home Circulars 2005 Service Tax Service Tax - 2005
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Valuation (Service Tax) — Security Agency Services — Labour cost and contributions for ESI and EPF not excludible from Service tax - Dated 13-10-2005 - Service Tax

 



 

 

 

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