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, Customs Versus M/s Mafatlal Burlington Ltd. And vice-versa

2015 (10) TMI 2154 - CESTAT AHMEDABAD

Import of services - reverse charge - assessee paid the amount to foreign companies for providing service under the category of Intellectual Property Right - Held That:- Amount paid by assessee was as fees for services rendered by non-resident service provider - Services provided to assessee outside India become taxable service as per Section 66 A of the Finance Act, 1994 - Respondents are restrained from levying service tax for the period from 1-3-2002 till 17-4-2006 - Demand of tax and penalti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

presentative ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, both are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the assessee was engaged in the manufacture of Cotton Yarn, Cotton Denim Fabrics and Readymade Garments classifiable under Chapter 52 and 62 of the Schedule to the Central Excise Tariff Act, 1985. A Show Cause Notice Dated 26.07.2006 was issued proposing demand of service tax amounting .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 78 and otherwise Upheld Adjudication order. The assessee and the Revenue both filed appeals before the Tribunal. 3. We find from the Show Cause Notice that the amount was paid by the assessee as fees for the services rendered by the non-resident service provider. The Honble Bombay High Court in the case of Indian National Ship-owners Association Vs Union of India 2009 (13) S.T.R. 235 (Bom.) held that the services provided to the assessee outside India became taxable service as per Section 6 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vice tax is on the persons rendering the services and by making a provision in the Rules, levy of tax cannot be shifted to the recipients of the services and the Rule framed which brought about this situation has been declared by the Supreme Court to be invalid. The law laid down by the Supreme Court in its judgment in Laghu Udyog (supra) is squarely applicable to Rule 2(1)(d)(iv), which is relied on in this case. It appears that it is first time when the Act was amended and Section 66A was inse .....

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