Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 207 - CESTAT CHENNAI

2015 (8) TMI 207 - CESTAT CHENNAI - TMI - Waiver of pre deposit - C&F Agent and GTA service - Held that:- Tribunal in the case of M/s. Prakash Agencies Vs. Commissioner of Service Tax, Chennai (2013 (1) TMI 740 - CESTAT CHENNAI) has already granted stay following the decision of the Hon’ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India (2012 (12) TMI 150 - DELHI HIGH COURT), prima facie, the service tax demand on C&F agency is waived .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4 - Misc. Order No. 40876 / 2015 - Dated:- 8-6-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ. For The Appellant : Shri Bharath Kumar For The Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per R. Periasami The appellant has filed this miscellaneous application for waiver of predeposit of entire dues. 2. The appellant is a C&F Agent and also availing GTA service. The adjudicating authority confirmed service tax demand of ₹ 1,24,975/- under C&F Agent and ₹ 2,50,828/- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f India - 2012-TIOL-966-HC-DEL wherein the Hon ble High Court has struck down the provisions. 4. Regarding service tax on recipient of GTA service, he submits that during the relevant period 2007 - 08, 2008 - 09, 2009 - 10 and 2010 to 2011, the appellants were unregistered partnership firm and he submits that during the relevant period definition 2(1)(d)(v) clearly states that service tax is not payable by the recipient of GTA service. He further submits that they are unregistered with the Regis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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