Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Ajay Machine Tools Versus C.C.E. &S. T., Rohtak

2015 (9) TMI 1408 - CESTAT NEW DELHI

Waiver of pre-deposit - service of repair and maintenance - whether services to be taxable under MMR or CICS - appellant providing services to the non-commercial Govt. buildings - Adjudicating authority resorted to best judgement assessment under Sec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

osit of 50% of the adjudicated service tax liability along with proportionate interest as per Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. - stay granted partly - Appeal No. ST/59677/2013-CU[DB] - Stay 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

tion along with appeal is filed against Order-in-Original dated 27.05.2013 in terms of which service tax demand of ₹ 50,31,853/- for the period 01.04.2010 to 31.03.2011 was confirmed along with interest and penalties under Management, Maintena .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ibid on the ground that it did not submit ST-3 returns. 2. The appellant contended that (i) It is an electrical contractor and provided services to CPWD, PWD, RML hospitals, various courts and other non-commercial buildings like research centres, et .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llant was having bona fide belief that service tax was not leviable. (iv) For the best judgement, 25% increase over the preceding year was adopted while in reality the value of the service rendered was less than the value of service rendered previous .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as not been extended. 3. Ld. Departmental Representative, on the other hand, contended that the table given on page 72 of the Appeal Memo, wherein the appellant has claimed that certain services related to road and flyovers and certain contracts were .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y taking recourse to Section 65A of the Act has come to a finding that the service rendered did not fall under the scope of CICS but under MMR. The appellant did not submit ST-3 returns and in spite of repeated reminders, it did not submit the requir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ellant has contended that the actual figures during the period 2010-11 relating to rendition of service were lower than in the preceding financial year. It is also contended that several components of the service rendered were not taxable. However, w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version