Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Forum Articles Highlights TMI Notes SMS News What's New Calendar Imp. Links Database More...
Extracts
Home List
← Previous Next →

M/s. Shiva Utensils Industries Pvt Ltd Versus CCE, New Delhi

Denial of refund claim - Notification No.17/09-ST dt.7.7.2009 - CHA services - Held that:- As regards incomplete invoices/bills etc., rule 4A of the Service Tax Rules, 1994 prescribes the statutory requirement. Compliance of this rule requires that the invoices/challan/bills should be complete in all respect. Therefore, the exporter claiming refund of service tax under notification No.41/2007-ST should ensure in their own interest that invoices/bills/challan should contain requisite details. Ref .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ax thereon. In the circumstances, relying upon the above said decisions, I hold that the appellant is entitled for the refund claim. - Impugned order is set aside - Decided in favour of assessee. - Appeal Nos. ST/57588, 57678, 57679, 57680/2013 - Final Order Nos. 51604-51607/2015 - Dated:- 7-5-2015 - Ashok Jindal, Member (J), J. For the Appellant : Shri Abhey Mishra, Adv For the Respondent : Shri Devender Singh, AR ORDER Per Ashok Jindal The appellant are in appeals against the impugned order re .....

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 on the invoices issued by M/s.Exim Transtrade (India) Pvt.Ltd, M/s.R.R.Cagro and M/s.Team Global Logistics Pvt.Ltd. The above named suppliers of services registered under CHA services. It was observed by the Revenue that as the suppliers of services are registered under CHA services, therefore, they are required to issue invoices for agency services and not on the reimbursable expenses such as port fees, landing and container charges, dock fees, examination charges, terminal handling charges e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

also issued invoices to the appellant for the services provided by them and service tax has been paid on these services. Therefore, as per CBEC Circular No.106/9/2008-ST dt.11.12.2008, the refund cannot be denied. He further submits that it is not in dispute that the appellant has paid service tax on the services provided by the service providers and the same has been used by the appellant for export of their goods. Therefore, they are entitled to claim refund of service tax paid by them as hel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ned services have been provided by the CHA and the same has been classified under the head of agency services. Therefore, classification of the services which are impugned in question, is wrong and the same cannot be termed as agency services and no proper invoices have been obtained by the appellant from the actual service providers. He further submits that CBEC's circular relied upon by the appellant has clarified that it should be ensured that the invoices/challans/bills issued by the sup .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssible. 5. Heard the parties and considered the submissions. 6. I have gone through the CBEC's circular No.106/9/2008-ST dt. 11.12.2008 which clarified as under:- CLARIFICATION: The invoices/challans/bills issued by supplier of taxable service, in conformity with rule 4A of the Service Tax Rules, 1994, are reasonable evidence that the services on which refund is being sought are taxable service. The Compliance of condition that exporter has actually paid the service tax rests with the export .....

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 Service Tax Rules, 1994 prescribes the statutory requirement. Compliance of this rule requires that the invoices/challan/bills should be complete in all respect. Therefore, the exporter claiming refund of service tax under notification No.41/2007-ST should ensure in their own interest that invoices/bills/challan should contain requisite details(name, address and registration No. of service provider, S.No. and date of invoice, name and address of service receiver, description, classification an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ial that service provider is registered in some other category and he has provided some other services. I further find that this issue has been examined by various judicial pronouncements relied upon by the learned Counsel. 8. In the case of Durhan Spintex & Holding Pvt. Ltd. vs. CCE, Ahmedabad (supra), this Tribunal has observed as under: "The refund of service tax claimed on port services has been rejected on the ground that the appellant have not got invoice from the service provider .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

service, THC charges, REPO/BL charges etc, Whether service provider was authorised or not, if the service tax has been paid towards port service, while granting refund, the refund sanctioning authority cannot sit in judgment to say that the service received was not port service. Once the services are covered under the statutory definition of port service and service tax has been paid, refund is admissible." 9. In the case of Dishman Pharma & Chemicals Ltd (supra), this Tribunal has obse .....

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 registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of registration certificate of supplier of service. Therefore, refund should 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

idered the submissions made by both sides and perused the records. The appellants claimed refund of Service Tax under Notification No. 41/07-S.T., dated 6-10-2007. The appellants have paid Service Tax on specified services used for export of goods. The goods have been exported and the Service Tax was paid on input services for which refund has been claimed. The above facts are not in dispute, I find that both the lower authorities have rejected the refund claim on the ground that in case of CHA .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n-VII is reproduced herein as under for convenience of reference:- Sl. No. Issue Raised Clarification VII The service provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of go .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. 7. The Tribunal in the case of Sunflag Iron & Steel (supra) on similar issue held that once Service Tax paid is not disputed the assessee is entitled to take refund of Service Tax paid by them in terms of Notification No. 41/2007. In the case of Ramdev Foods (supra), the Tribunal held that while collecting the service tax on the said services, the sam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

  ↓     Latest Happening     ↓  

Forum: 3B mistake

Forum: Input credit of gst paid on urd

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.

Forum: transfer of shares

Forum: Input tax credit

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

Forum: GST return filing software online | Easy GST compliance management

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

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.

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

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

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks

Article: TDS APPLICABILITY ON GOVERNMENT CONTRACTS UNDER GST (Under Section 51 of the CGST Act, 2017)

News: Manmohan takes potshots at note ban, 'hasty' rollout of GST

News: GST on petrol, diesel requires wider discussion: Nitish



|| 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