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

M/s MM Enterprises Versus Commissioner of Central Excise, Madurai

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ndency of the appeal.

As regards GTA service, we find that 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. P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

8/2014 - Misc. Order No. 40876/2015 - Dated:- 8-6-2015 - R Periasami, Member (T) And P K Choudhary, Member (J),JJ. For the Appellant : Mr Bharath Kumar, Consultant For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per R Periasami: The appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d ₹ 2,50,828/- as recipient of GTA service. 3. The learned 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 Tribuna .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vt. Ltd. Vs. Union of 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 20 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ith the Registrar of Firms and they have only obtained 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 disc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r law having obtained PAN with Income Tax Department, they 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 .....

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