Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s Kuldeep Motor Privated Limited Versus Commissioner of Central Excise & Service Tax, Agra

2017 (11) TMI 696 - CESTAT ALLAHABAD

Valuation - reimbursement discount - includibility - Held that: - the finding of Original Authority in respect of discount dealt with in Para 12.9 of the impugned Order-in-Original and amounts written back dealt with in Para 17 of the impugned Order- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(Technical) Shri Dharmendra Srivastava, Chartered Accountant, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No.AGA-EXCUS-000-COM-027- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

earlier Show Cause Notice dated 21/10/2015 for the period from 2010-11 to 2013-14. The present statement of demand dated 12/04/2016 was for the Financial Year 2014-15. Through the said statement of demand Service Tax amounting to ₹ 1,06,30,066 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l Authority confirmed the demand of Service Tax ₹ 2,32,895/- and dropped the demand of ₹ 1,03,97,171/-. The Original Authority imposed penalty of ₹ 23,290/- under Section 76 of the Finance Act, 1994 and another penalty of ₹ 10 .....

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 of Service Tax of ₹ 1,03,386/-confirmed by the Original Authority on the reimbursement discount allowed by appellant to their customers and reimbursed by M/s Maruti Udyog Limited. Further, he has submitted that they are contesting confirmat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er submitted that in Para 12.9 of the impugned Order-in-Original the Original Authority has held I thus find that the amount received under this head is for the provisions of certain taxable services and leviable to service tax. In respect of amounts .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

finding and given finding indicating that presumptions were involved in the same. 4. Heard the ld. A. R. for Revenue who has supported the impugned Order-in-Original dated 03/11/2016. 5. Having considered the rival contentions and on perusal 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

 

 

 

 

 

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


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version