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

2016 (8) TMI 946 - CESTAT NEW DELHI

2016 (8) TMI 946 - CESTAT NEW DELHI - TMI - Demand of tax and penalty reverse charge mechanism manufacture of grey fabrics import of yarn from Nepal separate invoice raised for expenses like transportation, clearance expenses etc is appellant receiving GTA services from exporter? - Notification No. 35/04-S.T - Held that: - the contract of appellant with the Nepalese suppliers is for supply of yarn and not for providing any particular service. Transport of goods is an activity incidenta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nts of GTA services in terms of Notification No. 35/04-S.T. appellant not liable to pay service tax appeal allowed decided in favor of appellant. - ST/668/2010-ST(DB) - Final Order No. 52756/2016-ST(DB) - Dated:- 26-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER As per the facts on record the appellants are engaged in the manufacture of grey fabrics and f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

their service tax liability on reverse charge basis. Accordingly, proceedings were initiated against them which resulted in passing of the order by the Deputy Commissioner confirming the demand to the extent of ₹ 60,750/- along with confirmation of demand and imposition of penalty equivalent to duty in terms of section 78 of the Finance Act 1994. In turn penalties were imposed under section 76 and 77 of the Finance Act. The said order was upheld by Commissioner (A). Hence the present appea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cord of the case, it is seen that it is Nepalese suppliers who had engaged the transporters and billed the appellants for value of the goods and also the transport expenses from Nepal border to their factory premises, which were paid by the appellants. I find that the Commissioner (Appeals) in the finding portion of the impugned order has observed that although initially freight/transportation charges had been paid by the consignors (yarn supplier situated in Nepal) on behalf of the consignees ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he appellants cannot be treated as person who had engaged the transporter and had paid to them, just because they had reimbursed Nepalese suppliers for the transport expenses from the Nepal border to the appellants' factory premises. The consignors in Nepal cannot be treated the appellants' agents as no evidence in this regard has been produced. Moreover, for determining as to which person is liable to pay service tax on GTA services in accordance with the provisions of Notification No. .....

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