GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 1279 - CESTAT NEW DELHI

2015 (9) TMI 1279 - CESTAT NEW DELHI - TMI - Business Auxiliary Services - intention to evade service tax - Held that:- In the show cause, neither any period has been specified nor any amount of demand quantified. The show cause notice does not refer to any agreement between the appellant and the telephone company so as to identify the exact nature of service rendered. It also does not name the taxable services allegedly rendered by the appellant. These deficiencies in a show cause notice are fa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Daya Shankar Kailash Chand - [2015 (8) TMI 1007 - ALLAHABAD HIGH COURT]. - Impugned order is set aside - Decided in favour of assessee. - Service Tax Appeal No.413 of 2009 - Final Order No. 52871/2015 - Dated:- 10-9-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Technical Member, JJ. For the Petitioner : None For the Respondent : Present Shri Ranjan Khanna, A.R. ORDER Per R.K. Singh: Appeal has been filed against Order-in-Revision dated 25.2.2009 in terms of which the following order was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to evade service tax; (ii) Accordingly, I hold that unpaid service tax amount on account of service tax liability and education cess thereon on Business Auxiliary Services under Section 73 of the Finance Act, 1994 is payable along with interest thereon in terms of Section 75 of the Finance Act, 1994 vide show cause notice No. IV(16)ST/SCN/956/BAS/HQ /PKL/ 2005/2317 dated 8.6.2005; (iv) I hold that penalty under erstwhile Section 75A, Section 76 & Section 78 of the Act ibid upon M/s Ajay Mark .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

get achievement bonus, customer loyalty bonus, feet on street and also commission on the payment of collection etc. The show cause notice required the appellant to show cause as to why:- i) the unpaid service tax amount on these services should not be demanded and recovered from them under the provisions contained in Section 73 of the Finance Act, 1994 (for service tax) along with interest on the delayed payment as applicable in terms of Section 75 ibid; ii) penalty should not be imposed upon th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

On through the agreement between the noticee and M/s Reliance Infocomm Ltd., I observe that as per the agreement, the noticee has been appointed as distributor of M/s Reliance India Ltd. for the purpose of selling the prepaid recharge coupons. The various clauses of the agreement point out that the role of the noticee as the distributor of the M/s Reliance India Ltd. is to sell the products of the company. I have also gone through the copies of invoice/bill of sale/purchase, provided by the not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ticee vide show cause notice C.No.IV(16)/SCN/956 /BAS/HQRS/PKL/2005/2317 dt. 8.6.2005, are liable to be dropped and I pass the following order. Order I drop the proceedings initiated against the noticee, vide show cause notice No. IV(16)ST/SCN/956/BAS/HQ /PKL/ 2005/2317 dated 8.6.2005; The Revisionary Authority vide the impugned order differed with the primary adjudicating authority and held that in terms of the conditions laid down between the appellant and the telecom company the appellant was .....

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