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 →

Managing Director of U.P. State Bridge Corporation Versus C.C.E., Lucknow

Denial of benefit of abatement - GTA service - Whether appellant is entitled to take 75% abatement as per the provisions contained in Notification No. 1/2006-ST dated 01/3/06 - Held that:- under this notification transporters providing services to 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

es has been taken by the transporters and that subsequent Notification No. 13/08-ST convey the intention of the Government for earlier Notification No. 1/2006-ST also. The argument made by the appellant is required to be rejected on the grounds that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dit on input services taken by the transporter then it is obligatory on the part of the appellant or transporter to at least give a general declaration to the effect that no service credit of input services is taken by the transporters - Decided agai .....

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 Respondent : Shri B.B. Sharma, A.R. ORDER Per. H.K. Thakur :- This appeal has been filed by the appellant with respect to OIO No. 17/Comm/LKO/ST/2009 dated 31/08/09. The issue involved is service tax liability upon the appellant on transport of goo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dated 01/3/06 before it was withdrawn by issuing another Notification No. 13/2008-ST dated 01/3/08. 2. Shri Ajay Kumar Srivastava, (Authorised Representative) of the appellant appeared for the personal hearing and sought adjournment in the matter on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alf of the Revenue argued that benefit of 75% abatement under Notification No. 1/2006-ST dated 01/3/06 is available if a transporter is not taking any Cenvat credit of the input services used for providing GTA services. Learned AR made the Bench go t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oviding them services are not registered with the Central Excise Department and have not obtained any service tax registration; that no Cenvat credit would have been taken by such transporters. 4. Heard both sides and perused the case records. The is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the appellant should give a declaration that no Cenvat credit of input services is taken. It is the argument of the appellant that subsequent Notification No. 13/08-ST dated 01/3/08 did not have any condition that any service tax credit on input ser .....

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