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 →

DST Wordwide Services India Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-II

2015 (12) TMI 1010 - CESTAT BANGALORE

Refund claim - Information Technology Software Service(ITSS), Business Auxiliary Service(BAS) and Business Support Services(BSS) - nexus between the input and output services - Held that:- The bar imposed for availing credit would clearly show that 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

the purpose of calculating admissible refund are correct. - As regards nexus in respect of different services, the learned counsel relied upon several decisions to submit that appellant is eligible. Since the matter has to be remanded in any case to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/2011-SM, ST/2504/2011-SM - Final Order No. 21123-21124 / 2015 - Dated:- 16-4-2015 - SHRI B.S.V.Murthy, Technical Member For the Petitioner : Shri L.S. Karthikeyan, Advocate, V. Lakshmikumaran & V. Sridharan For the Respondent : Shri S. Ilangovan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he services are exported to DST Worldwide Services, LLC, USA in terms of a service agreement and to DST Global Solutions Group Services Ltd. in terms of another service agreement. Portion of two refund claims filed by the appellants for the period fr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e proportion of export turnover to the total turnover. 2. The first submission made by the learned counsel was that the rejection of value pertaining to maintenance and service imported by the appellant for calculating the total turnover is not corre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

; 19,40,31,076/- and they did not have any domestic turnover. Therefore the appellants total turnover should have been taken as equal to the export turnover and they had declared only this turnover. Inclusion of amount of service consideration in re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

only for the purpose of account of service tax in the capacity of receiver and it cannot be taken as their turnover. The appellants relied upon the Boards letter F.No.B1/4/2006-TRU dt. 19/04/2006. In that reference, it was stated that all legal fic .....

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 received in India shall not be treated as output services for the purpose of availing credit of duty of excise paid on any input or service tax paid on any input services under CENVAT Credit Rules, 2004. The bar imposed for availing credit would cl .....

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