Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Western Coalfields Ltd. Versus Commissioner of Central Excise, Nagpur

Denial of refund claim - original documents of refund claim not submitted - concerned authority never have them opportunity to produce sample documents - Held that:- refund claim should not be rejected in the manner it has been done in this case - Matter remanded back with the directions that appellant to produce original documents for a period any two months for the period in dispute. - Authorities to process refund subject to direction given to assessee. - Appeal No. ST/21/2009 - Dated:- 29-5- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvices provided prior to 1.1.2005 i.e. before levy of Service Tax on GTA. ₹ 5,89,950/- 2. Service Tax paid on Coal transported through wagon loading whereas coal transported though wagon loading does not attract Service Tax. ₹ 12,67,866/- 3. Excess payment of Service Tax 1.4.2005 to 31.3.2006 ₹ 2,72,844/- Total Rs.21,30,660/- On scrutiny of refund claim, the Revenue noticed that the assessee have not submitted original documents/bills indicating that the services are provided p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-6 challans. It was also explained by the appellant that the relevant original documents are bound with other vouchers and accordingly expressed difficulty in carrying the voluminous vouchers and filed to the officer of the Revenue and further prayed that some officials may be deputed to verify the records at the office of the appellant. Subsequently, show-cause notice dated 19.12.2007 was issued requiring the appellant as to why the refund claim should not be rejected under Section 11B read wit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

05 will not fall under the category of Goods Transport Agency and hence the appellant is entitled for refund of the said amount. A detailed statement on services received prior to 1.1.2005 was submitted, a copy of which is also annexed in the appeal book. From the bare reading of detailed chart, it is evident that the details of voucher no. and date, name of service provider, Agreement/Work Order No., description of work, bill no., claim period and gross amount and taxable amount as well as tax .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ilable in the appeal book also which showed similar details like name of the service provider, agreement/work order no., voucher no., bill no. etc. are available. It is also pleaded that the bill no. are not given in respect of some transaction. 2.3 As regards the receipt for ₹ 2,72,844/- on account of excess payment on due to clerical error in calculation, the appellant had filed statement, a copy of which is also available, it is stated that the mistake occurred due to error in calculati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

wagon, loading and unloading of the coal and wagon loading did not attract the Service Tax. As regards the claim for excess payment of Service Tax, it is observed that the appellant have not submitted original bills/challans raised by the parties, ST-3 returns for the relevant period showing actual value and Service Tax payable as well as paid. It was further observed that from the documents submitted pertaining to excess payment of Service Tax, there is some mismatch. It was further contended b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anctioning authority and the same has not been done by the appellant. Being aggrieved, the appellant is before this Tribunal. 3. The Counsel for the appellant urges that they have never refused to produce the document before the authorities. Further, the concerned authority never have them opportunity to produce sample documents. Further, the stand of the appellant that the documents are bulky has not been found to be untrue. Accordingly, the appellant prays for remand of the matter to the adjud .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

News: RBI Reference Rate for US $

Forum: Duty Drawback & Input Credit - under GST

Highlight: Addition u/s 23(1)(a) - deemed rent - once the property is let out and at any point of time this remained vacant during the same cannot be brought to tax under the head House properties income.

News: Haryana constitutes screening committee on anti-profiteering

Highlight: Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced royalty was in the guise of adjustment of the price of components.

Forum: Input tax credit

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

Highlight: Cenvat credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

Forum: Excise duty credit on finished stock at additional place of business.

Forum: Manpower Service provider

News: Jaitley asks biz not to wait till last day to file GST returns

Circular: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg.

Article: 20 Things You must know about E Way Bills in GST Law

Article: ‘DUTY DRAWBACK’ CANNOT BE EQUATED WITH ‘REBATE OF DUTY’

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version