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. B.L. Mehta Construction Pvt. Ltd. Versus CCE & ST, Chandigarh

Works Contract Service - jurisdiction to adjudicate SCN - unregistered assessee - Held that: - at the time of the execution of work, the appellant was not registered with the Central Excise/Service tax department. In that circumstance, the jurisdiction falls where the appellant has executed the work. Admittedly, in this case, the work has been executed at Chandigarh, therefore, the cause of action arose at Chandigarh and the Commissioner of Central Excise, Chandigarh-II has no jurisdiction for t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

73A of the Act by appellant. Therefore, section 73A of the Act is not invokable. - Appeal allowed - decided in favor of appellant. - Appeal No. ST/58107/2013-(DB) - Final Order No. 61480/2017 - Dated:- 9-8-2017 - Mr. Ashok Jindal, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) Shri Jagmohan Bansal, for the appellant Shri Harvinder Singh, AR for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order confirming the demand of service tax a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

djudicated and the adjudicating authority confirmed the demand as proposed in the show cause notices of ₹ 3,14,42,183/- alongwith interest and also to impose penalty under section 77 and 78 of the Finance Act, 1994. The demand has also been confirmed under section 73 of the Finance Act, 1994. Aggrieved from the said order, the appellant is before us. 3. Learned Counsel appearing for the appellant submits that the impugned order is not sustainable on the following ground: (a) the adjudicati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and not subsequently. As the cause of action arose at Chandigarh and there is no notification or change of jurisdiction, in that circumstance, the adjudicating authority has no jurisdiction to decide the issue, therefore, the impugned order is to be set aside. (b) He further submits that the appellant has constructed houses for CHB who in turn let out to slum dwellers on payment of monthly lease and houses were not sold by CHB but these were allotted on lease/licence basis. It is well settled la .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ging suppression of facts on the ground that the appellant has failed to get themselves registered and did not file returns. It is settled law that onus to prove that there is suppression of facts lies upon the Revenue. Mere non registration and consequently non filing of return cannot be called as suppression of facts. The Revenue has failed to discharge its burden. Further, the appellant has acted in a bonafide manner and there was a reason for not paying service tax. The appellant has sought .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of Suresh Kumar Bansal held that no service tax is payable on flats booked prior to construction. Further, the Hon ble Punjab & Haryana High Court in the case of Bharat Bhushan Gupta vs. State of Haryana-2016 (44) STR 195 (P&H) has held that no service tax is payable on construction for government authority. In that circumstance, the appellant was under bonafide belief that the unit constructed under Jawahar Lal Nehru National Urban Renewal Mission fall under the category of constructio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

crores, therefore, if at all liability arises, the appellant is required to pay service on ₹ 25 crore of which service tax worked out to ₹ 2.14 crores whereas the respondent has confirmed the demand of ₹ 3.14 crores. (e) He further submits that the respondent has confirmed the demand under section 73 of the Act or under section 73A of the Act. The demand raised in the show cause notice is more than double of the tax confirmed. The Revenue is considering the tax demanded under .....

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 the tax is not payable by the contractee. The Courts have further held that where contract is between only two parties, the department cannot retain any amount because it is purely commercial transaction between two parties. To support this, he relied on the decision of the Hon ble Patna High Court in the case of Shapoorji Paloonji vs. CCE-2016 (42) STR 681 (Patna). (f) He further submits that the contractee may retain amount if contract includes service tax and it is not payable as held b .....

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 at Bhatinda which fall under the jurisdiction of Commissioner of Central Excise, Chandigarh-II. The adjudicating authority is having jurisdiction over the appellant to adjudicate the above show cause notice. 5. Heard both sides and considered the submissions. 6. In this case, at the time of the execution of work, the appellant was not registered with the Central Excise/Service tax department. In that circumstance, the jurisdiction falls where the appellant has executed the work. Admittedly, in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ayment of monthly lease and houses were not sold by CHB but these were allotted on lease/licence basis. In that circumstance, as the said housing units have not been sold by CHB, therefore, relying on the decision of Tribunal in the case of Khurana Engineering Ltd. vs. CCE- Ahmedabad-2011 (21) STR 115 (Tri.) wherein this Tribunal has observed as under:- 3. We also find alternative submissions made by the learned advocate are to be sustained. The first alternative submission made was that the sho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellant in his submission, the agreement also provides that in case of liability of any tax, the service receiver is liable to pay. In these circumstances, the appellants had no reason to resort to suppression or mis-declaration of the facts to avoid payment of service tax since if the service tax was liable, as per the contract, CPWD was liable to pay service tax. Under these circumstances, invocation of extended time limit cannot be justified in this case. Therefore, penalties imposed under v .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

otice proposed to demand under section 73 and section 73A of the Act. Admittedly, the respondent themselves are confused under which provisions, they want to demand service tax from the appellant as on the one hand, the demand has been raised under section 73 and on the other hand, the demand has also raised under section 73A of the Act. It shows that the respondent themselves are confused that how much amount has actually been collected by the appellant and retained. The provisions of section 7 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tax as it would be a case of undue enrichment. We do not find any merit in this argument as well. The payment of service tax has not been made by the numerous consumers and collected by the petitioner. It is paid by the petitioner alone. The petitioner is entitled for the reimbursement of the amount of service tax by Respondent No. 4 in terms of the letter of award of contract. Such payment of service tax by the petitioner is not indirect collection of taxes but the direct payment by the petiti .....

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
  ↓     Latest Happenings     ↓  

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Forum: GST Invoice

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Forum: GSTR 3B Rectification

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.



|| 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