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. Baghla Trading Company Versus C.C.E. Jaipur-I

2016 (4) TMI 399 - CESTAT NEW DELHI

Demand of Service tax - period from 2006-07 till 2011 - Maintenance of immovable property, GTA service, works contract service, maintenance and repair services and supply of tangible goods services - Held that:- the defence taken before us are of legal / factual in nature and same are required to be examined by the Adjudicating Authority. In these circumstances, the impugned order is set aside and remand the matter back to the adjudicating authority for denovo adjudicating of the case in the lig .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is in appeal along with application for stay. 2. We find that appeal itself can be disposed of at this stage. Therefore, appeal as well as stay applications are taken up together for disposal with the consent of both the sides. 3. The facts of the case are that service tax demand of ₹ 45,15,162/- have been confirmed against the appellant under various categories for the period 2006-07 till 2011 along with interest and various penalties under the Finance Act 1994. On the basis of the variou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

roperty. 5. She further submits that demand of ₹ 73,422/- is confirmed under the category of goods transport agency service for the goods transported by road during the period 2006-07 by individual truck owners who did not issue consignment note. Therefore, these individual truck owners are not goods transport agency. Hence, appellant is not liable to pay service tax in the light of the decision of this Tribunal in the case of Birla Ready Mix Vs. CCE Noida 2013 (30) STR 99 (Tri-Del). 6. Sh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

008 (12) S.T.R. 603 (Tri-Chennai). She further submits that even otherwise no abatement has been granted to the appellant for the services rendered under works contract services. 7. She further submits that demand of ₹ 25,99,925/- was confirmed under maintenance and repair services for the activity of extension of passenger amenities at platform etc. or railways. With regard to this, she submits that these activities are not of commercial or industrial in nature. Therefore, they are not li .....

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