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 (12) TMI 1008 - CESTAT BANGALORE

2015 (12) TMI 1008 - CESTAT BANGALORE - TMI - Demand of service tax - Commercial or Industrial Construction/Works Contract service - Held that:- It is settled law that while exercising the powers of revision under Section 84 of the act, the Commissioner cannot review or revise the discretionary powers exercised by the original adjudicating authority under Section 80 of the act. He relies upon the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore II Vs. Sunitha Shetty .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Since the decision of this Tribunal was made by a division bench, the judicial discipline requires that it should be followed. - Decided in favour of assessee. - ST/2582/2011-SM - Dated:- 16-4-2015 - B S V Murthy, Member (T), J. For the Appellant : Mr T T Biju, Adv For the Respondent : Mr R Gurunathan, Addl. Commissioner (AR) ORDER Per: B S V Murthy: The brief facts of the case are that the appellants are holders of service tax registration under the category "Commercial or Industrial Con .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

amount received under 'Works Contract Service' availing the benefit under the Works Contract (Composition Scheme for payment of Service Tax) Rule, 2007. On scrutiny of the ST3 returns for the Half Year ending 30.09.2007 and 31.03.2008 filed by the assessee, it was noticed that they have paid service tax under 'Works Contract Service' on the ongoing projects in respect of which they have already paid tax under 'Construction of Residential Complexes' service. Thus, it appea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 IT

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

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

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

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