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 →

2016 (7) TMI 1176 - CESTAT HYDERABAD

2016 (7) TMI 1176 - CESTAT HYDERABAD - TMI - Business Auxiliary services - income from ocean freight is more than the ocean freight expenses. - It appeared to the Department that service tax was not paid on ocean freight charges and that further, ocean freight charged and collected from the shipper was more than the ocean freight amount paid to the shipping lines. - It was also appeared to the Department that services provided by the appellant to SEZ units were also liable for service tax liabil .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

note that the appellants have already deposited ₹ 10 lakhs during investigation. In the circumstances, we find that balance of convenience lies in favour of the appellants in the matter of stay and we, therefore, order full waiver of pre-deposit beyond the ₹ 10 lakhs already deposited by them. There will be stay of recovery in the matter pending disposal of the case. - ST/25420/2013 - Stay Order No. M/30092/2016 - Dated:- 27-6-2016 - Ms. Sulekha Beevi, C.S. Member (Judicial) and Mr. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not paid on ocean freight charges and that further, ocean freight charged and collected from the shipper was more than the ocean freight amount paid to the shipping lines. It was also appeared to the Department that services provided by the appellant to SEZ units were also liable for service tax liability. Show-cause notice was issued to them, inter alia, on these contentious issues and also on the issue of irregular availment of CENVAT credit. Vide an Order dt. 26/09/2012, the adjudicating auth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vailed CENVAT credit; and e. ₹ 9,02,346/- being service tax payable on the amounts received under other account in the P&L account. The adjudicating authority also appropriated ₹ 10,00,000/already deposited by appellant towards the service tax liability. Interest and penalties also imposed by the lower authority. The total service tax liability demanded thus comes to ₹ 1,82,83,322/-. 2. Learned counsel Ms. A.S.K. Swetha appearing for the aooellants submitted that the issue .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

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

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

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

13-7-2017 Central Excise

13-7-2017 Customs

12-7-2017 Goods and Services Tax

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