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 Prakash R. Jaiswal Versus Commissioner of Central Excise And Vice-Versa

2015 (12) TMI 680 - CESTAT MUMBAI

Demand of service tax - marketing and distribution of recharge vouchers of BSNL - Held that:- show-cause notice dated 16.10.2008 was issued by invoking extended period for demand of service tax from 01.07.2003 to 31.03.2008. In our considered view, invocation of extended period in this case seems to be incorrect as the issue was being agitated before the judicial forum. Accordingly, we hold that the show-cause notice which invokes the extended period for demand of service tax from 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

Pruthi, Member (Technical) For the Petitioner : Shri S.V. Nair, Supdt. (AR) For the Respondent : Shri Durgesh Nadkarni, Advocate ORDER Per: M.V. Ravindran These two appeals are preferred against the very same Order-in-Appeal hence they are being disposed of by a common order. M/s. Prakash R. Jaiswal has filed an appeal which is numbered as ST/278/10 and the department s appeal is numbered as ST/284/10. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding 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

nt-assessee is aggrieved by the impugned order on imposition of penalties on the service tax liability for the services rendered by them. 4. On perusal of the records, we find that the period involved in this case in respect of the following services are as under:- (a) BSNL recharge coupons under Business Auxiliary Service - 01.07.2003 to 31.01.2008. (b) Paddy Milling charges under Business Auxiliary Service - 2005-06 to 2006-07. (c) Commission on Air Travel Agency 2006-07. (d) Good Transport Ag .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

find that the issue is regarding the service tax on BSNL recharge coupons which is settled in favour of revenue by the decision of the Kerala High Court in the case of Idea Mobile Communication Ltd. 2010 (9) STR 18 (Ker) and upheld by Apex Court. During the period in question, the issue was agitated before various judicial forum and there were many conflicting views by various benches. 4.2 As regards the service tax liability under Business Auxiliary Service wherein the appellant assessee in thi .....

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