Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2009 (8) TMI 960

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /R-23/2008-09 dated 20-1-2009. The brief facts of the case are that the appellant, who is holder of Service tax registration for paying Service tax under real estate agent (consultant) service, filed refund claim for Rs. 98,880/- on 21-5-2008 claiming refund of Service tax paid in excess; that the refund claim was filed on the ground that the appellant received commission of Rs. 20 lakhs on 2-11-2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e same is based on narrow interpretation against the principles of legislative intention; (ii) the Assistant Commissioner should have appreciated that exercise of option provided under the notification should be expressed by the service provider as the same can only be exercised by the service provider alone; (iii) that the appellant had satisfied all the conditions laid down in the Notification a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ission on 2-11-2007, without claiming Rs. 8 lakhs exemption, he has paid Service tax on the total commission of Rs. 20 lakhs and accordingly he has filed return wherein he has shown the excess Service tax paid. The adjudicating authority, after issuing the SCN, has held that since the appellant had not exercised the option to avail exemption in terms of Notification No. 6/2005-S.T., dated 1-3-2005 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n other words, the appellant received commission of Rs. 20 lakhs on 2-11-2007 and hence, he cannot claim SSI exemption provided under Notification No. 6/2005 as amended in as much as the exemption is available only to the service provider when value of his taxable service in any financial year does not exceed Rs. 8 lakhs. In this case, the first commission itself is Rs. 20 lakhs and therefore, he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||