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 →

Commissioner of Central Excise, Aurangabad Versus Sterlite Optical Technologies Ltd.

2015 (8) TMI 543 - CESTAT MUMBAI

Demand of service tax - Commission agent service - Reverse charge mechanism - Held that:- For the demand of service tax liability under reverse charge mechanism from 01.04.2003 to 18.04.2006 the adjudicating authority is correct in dropping the deman .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

settled by the Hon’ble High Court of Bombay in Indian National Ship Owners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] and upheld by the Hon’ble Apex Court in [2009 (12) TMI 850 - SUPREME COURT OF INDIA]. Accordingly, we hold that the impugned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

licable in this case and the respondent-assessee is liable to discharge appropriate service tax liability on the amount paid by them as commission to agents appointed abroad for procuring export orders. We uphold that portion of the order which confi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Decided partly in favour of asessee. - Appeal No. ST/369/10 - Dated:- 21-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical), JJ. For the Petitioner : Shri K.S. Mishra, Addl. Commr (AR) For the Respondent : None ORD .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s in a narrow compass, we take up the appeal for disposal in the absence of any representation from respondent. 3. Heard learned D.R. and perused the ground of appeal. 4. The issue involved in this case is regarding the service tax liability on an am .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

thority has dropped the proceedings initiated against the respondent-assessee by erroneously interpreting the provisions of Section 68 and Rule 2(1)(d)(iv) of Section 68. 5. We find that the period involved in this case is from 01.04.2003 to 31.3.200 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e not in statute. Provisions of taxing an amount paid by an assessee in India under reverse charge mechanism was brought into statute from 18.04.2006. This law is settled by the Hon ble High Court of Bombay in Indian National Ship Owners Association .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es not require any interference. 6. In respect of demand post 18.04.2006 the provisions of Section 66A would be applicable in this case and the respondent-assessee is liable to discharge appropriate service tax liability on the amount paid by them as .....

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
  ↓     bird's eye view     ↓  


|| 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