Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

Vinyl Chemicals Versus Commissioner of Central Excise Raigad

Valuation - Reimbursement expenses - reimbursements received from the service-recipient - includibility - business, auxiliary services - repair and maintenance service - Held that: - In every service which is provided to the service recipient the contribution of the manpower always exist. Without the manpower no service can be provided. Therefore, the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the gross value of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t charges for the 'business, auxiliary services' and 'repair and maintenance service' provided to related party i.e. Pidilite Industries Ltd. on which they failed to discharge service tax of ₹ 1,85,146/-. Hence, a show cause notice dated 15/04/2011 was issued, which was culminated into order-in-original dated 15/03/2013 whereby the demand proposed in the show cause notice was confirmed. Being aggrieved by the order-in-original the appellant filed appeal before the Commissio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d. and therefore, the same cannot be charged to service tax. He relies upon the following judgments. i) Tetra Pak India Pvt Ltd. v. Commissioner of Central Excise, Pune -III - 2015 (39) STR 995 (Tri-Mumbai); ii) Commissioner of Central Excise v. Machado & Sons Agents & Stevedors Pvt. Ltd - 2016 (44) STR 459 (Tri.-Mumbai). He submits that, the Hon'ble Delhi High Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. v. Union of India 2013 (29) STR 9 (Del.) has hel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

these are not reimbursable expenses borne by the appellant on behalf of Pidilite Industries Ltd., but it is part and parcel of the gross-value of the services provided to M/s. Pidilite Industries Ltd. Therefore the same is chargeable to service tax being part and parcel of gross-value of the overall services provided by the appellant. 4. We have carefully considered the submissions made by both the sides and perused the records. 5. We find that the appellant are engaged in providing the service .....

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