New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 795 - CESTAT NEW DELHI

2016 (8) TMI 795 - CESTAT NEW DELHI - TMI - Eligibility of Refund claim excess payment of service tax due to calculation mistake on the basis of some bills - goods transport agency service services of cargo handling Held that: - the Tribunal after detailed examination of the factual and legal issues held that there is no service tax liability under GTA service for the appellant appeal allowed decided in favor of appellant. - Service Tax Appeal No. 888 of 2010 with Cross Appeal No. 24/2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that they had paid excess amount due to calculation mistake by considering some bills which were not taxable under Goods Transport Agency. The claim was rejected by the original authority who held that the payment is towards taxable service involving composite works of goods transport and cargo handling. On appeal, the Commissioner (Appeals) upheld the original order and rejected the appeal. The period involved is from 1.1.05 to 8.12.05. The case of the appellant is that they are not liable 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

 

 

 

 

 



|| 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