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 List
← Previous Next →

2009 (8) TMI 738

..... provided earlier for which the value has been received subsequently are taxable - tax is required to be paid as and when values for such services are received - not find a case for complete waiver of predeposit - recovery stayed during pendency of the appeal - ST/169/2009 - 704/2009 - 5-8-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... relates to services rendered prior to 19-4-06 and hence the deductions towards reimbursements claimed by the appellants are admissible in terms of the Board s circular in force prior to introduction of the Valuation Rules even though the value of the service has been received after 19-4-06. In this connection, he places reliance on the following decisions :- (1) Commissioner of C.Ex.& Cus., Va .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ssions from both sides including the case records and cited decisions, we find that as regards the first period up to 18-4-06, the adjudicating Commissioner has remanded the matter for re-computation of the tax amount and hence the appellants are justified in claiming that they are not required to predeposit any amount for this period. As regards the subsequent period from 19-4-06, the decisions c .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... e time the taxable value is received. Hence we do not find a case for complete waiver of predeposit in favour of the appellants. However, taking into account the financial difficulties pleaded by the appellants and the amount of Rs. 2,77,510/- already paid by the appellants, we direct them to predeposit an additional amount of Rs. 10,00,000/- (Rupees Ten lakhs only) towards the tax within 8 weeks .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| 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.
|| Blog || Site Map - Recent || Site Map ||