GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (11) TMI 1489 - CESTAT MUMBAI

2015 (11) TMI 1489 - CESTAT MUMBAI - TMI - Demand of service tax - Commercial and Industrial Constructions Service - whether the respondent herein is liable to discharge the service tax during the period 10.09.2004 to 31.03.2008 on an amount received by him towards the work executed which the department feels falls under the category of "Commercial and Industrial Constructions Service" while the respondent feels that the work is executed under a "works contract" hence would be liable for tax onl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f service tax on the contract executed by them. We find that the respondent had a reasonable cause of non-discharging the service tax for the material period in question. By invoking the provisions of Section 80 of the Finance Act, 1994, we waive the imposition of penalty under Section 76 of the Finance Act, 1994. - Petition disposed of. - Appeal No.ST/83/11, ST/Co-91045/13 - Dated:- 13-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri S R Nair, EO (AR) For 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

uted which the department feels falls under the category of "Commercial and Industrial Constructions Service" while the respondent feels that the work is executed under a "works contract" hence would be liable for tax only from 01.06.2007. The adjudicating authority has confirmed the demand raised with interest and also imposed penalties. On appeal, the first appellate authority has set aside the impugned order on the ground that prior to 01.06.2007 the contract cannot be viv .....

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 Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

More Circulars



|| 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