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M/s. M.M. Enterprises Versus CCE, Madurai

2015 (8) TMI 207 - CESTAT CHENNAI

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 .....

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ndency of the appeal. - During the period in dispute the appellants were unregistered partnership firm and the unregistered partnership firms were brought into service tax net with effect from 1.7.2012. Prima facie, the appellants have made out a cas .....

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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 predepo .....

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d consultant submits that service tax demanded under C&F Agent is nothing but reimbursable expense under Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 and this Tribunal has already granted stay in the case of M/s. Prakash Agencies .....

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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 a .....

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PAN from the income tax authorities. He further submits that Section 2(1)(d)(v) has been amended with effect from 1.7.2012 to include partnership firms whether registered or not and they are discharging service tax from 1.7.2012 and prior to 1.7.2012 .....

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hey are liable for payment of service tax as a recipient of GTA service. 6. After hearing both sides and on perusal of the records, we find that this Tribunal in the case of M/s. Prakash Agencies Vs. Commissioner of Service Tax, Chennai (supra) has a .....

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