Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Microsoft India (r&d) Pvt. Ltd., Versus CC, CE & ST, Hyderabad-IV

100% EOU - Refund claim - Advertising Agency Service - Business Auxiliary Services - Commercial Training and Coaching Service - and Chartered Accountancy Services - rejection on account of nexus - Held that: - the services are used in providing servi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anctioned - refund allowed - decided in favor of appellant. - ST/22418/2014 - A/30611/2017 - Dated:- 2-5-2017 - Mr. M. V. Ravindran., Member (Judicial) Appearance Sh. Rinkey Jassuja, Advocate for the Appellant Sh. Nagraj Naik, Deputy Commissioner (AR .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

garding rejection of refund claim of the service tax paid on the input services during the period October, 2012 to December, 2012 n respect of four services i e Advertising Agency Service, Business Auxiliary Services, Commercial Training and Coaching .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

India. It is the case of the appellant in respect of the refund claim of other refund except for these four services as also in respect of services which they had classified for Manpower Recruitment and Supply Agency services (description of invoice .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ces (P) Ltd. [2016 (44) S.T.R. 129 (Tri. - Hyd )], she submits that the very same services were utilised by assessee in the two cases were exporters of services. It is also submitted that subsequently, the Deputy Commissioner for the period July 2015 .....

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 services on which CENVAT credit availed by the appellant is eligible, but to claim the refund under Rule 5 the nature of services need to be gone into and view needs to be formed. He would bring to my notice as an example in the Business Support 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

ered the submissions and perused the records. I find that there is no dispute to the fact that the appellant is 100% EOU and registered as such with the lower authorities. The services which were received by the appellant i.e. Advertising Agency Serv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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