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 →

Roha Dyechem Pvt Ltd, Vidhi Dyestuff MFG Ltd Versus Commissioner of Central Excise, Raigad

2016 (4) TMI 111 - CESTAT MUMBAI

Taxability for the period 18.04.2006 to 31.03.2008 - Technical inspection of certification services outside India to Food and Drug Administration of USA - Reverse charge mechanism as per Section 66A of the Finance Act, 1994 - Held that:- in order 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

se, Salem [2014 (9) TMI 544 - CESTAT CHENNAI] squarely applies to the case and payment of charges for technical inspection of certification services outside India will not fall under the category of reverse charge mechanism. - Taxability for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ustries Ltd. vs. Commissioner of Central Excise, Raigad [2013 (4) TMI 727 - CESTAT MUMBAI] has held that it gets attracted only if it is performed in India. It is also held that that business exhibition service, if entirely performed outside India wo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

favour of appellant - Appeal Nos. ST/180/2012, ST/181 & 182/2012 - A/86140-86142/16/STB - Dated:- 11-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellants : Shri Vinay Jain, CA Shri V.S. Sejpal, Adv For the Respondent : S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. 2. Heard both sides and perused the records. 3. The period involved in both these appeals is 18/04/2006 to 31/03/2008. The lower authorities have confirmed the demand of service tax along with interest and imposed equivalent amount of penalty on th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nical inspection of certification services' and under the category of business exhibition services'. 4. On consideration of the submissions made by both the sides we find that the issue is no more res integra as the facts are not disputed. Th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

les the appellant to sell the products in USA, where it is statutorily required that the such products needs to be certified by US FDA. It is the case of the appellant that the certification is nothing but a statutory requirement and the amount paid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der reverse charge mechanism, we find that in similar set of facts the Tribunal in the case of K.G. Denim Ltd. vs. Commissioner of Central Excise, Salem 2015 (37) STR 140 had held that payment of charges for textile processing to M/s Testex, Swiss wi .....

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