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 →

M/s. Classic Constructions Versus Commissioner of Service Tax, Delhi-I

Waiver of pre deposit - benefit of abatement - service of laying pipelines - installation or commissioning service - Held that:- No hearing was held in respect of the Show Cause Notice dated 15.10.2012 and therefore prima facie the demand of ₹ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

15/2004-ST has been denied on the ground that the value of free supplies has not been included in the assessable value. In this regard we note that in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors. [2014 (7) TMI 1049 - CESTAT NEW .....

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 No. 15/2004-ST / No.1/2006-ST. - Installation of plumbing, drain laying or other installation for transport of fluid is covered under the definition of "Erection, Commissioning or Installation Service" (ECIS) - Partial stay granted. - Application .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ay application along with appeal has been filed against Order-in-Original dated 26.03.2013 in terms of which (i) Service tax demand of ₹ 52,72,521/- was confirmed along with interest and penalties in respect of Show Cause Notice dated 05.10.201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ered under installation or commissioning service taxable under Section 65 (105) (zzd) read with Section 65 (39a) of the Finance Act, 1994. 2. The appellant has contended that (i) the demand of ₹ 14,81,645/- in respect of Show Cause Notice dated .....

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 05.10.011 the appellant has contended that the benefit of 67% abatement in the Notification No. 15/2004-ST/ No.1/2006-ST has not been extended on the ground that the value of the supplies was not included in the assessable value, (iii) The appellan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

contentions of the appellant. We find that the impugned Order-in-Original has been issued after hearing the appellant on 17.10.2011. It clearly shows that no hearing was held in respect of the Show Cause Notice dated 15.10.2012 and therefore prima 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

nt in the Notification No. 15/2004-ST has been denied on the ground that the value of free supplies has not been included in the assessable value. In this regard we note that in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Or .....

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