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2018 (3) TMI 775

or all taxable services for purpose of registration - The appellant did not produce any evidence that they have opted for central registration in terms of rule 4(2) as they have centralized billing systems or centralized accounting system. No such application for central registration for service tax purpose have been placed on record. A simple letter stating about operational control for the convenience of the appellant does not satisfy the statutory requirement of central registration as per Rule 4. - In the case GTA service, the levy of service tax had been shifted from the service provider to the service recipient who is liable to pay freight as cosigner or consignee of the goods. This applies to specified categories of service recip .....

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NTPC on 15.04.2004. The contract covers inland transportation, insurance, installation, testing, commissioning and conducting guarantee tests of main plant package of STPP at Sipat. The appellant executed the said work and received consideration from M/s NTPC. The goods imported for the said project through Vishakhapattinam were cleared and transported to the site. The appellant engaged M/s Lee and Muirhead Ltd for clearance and transportation of the impugned equipments to the site. The appellant agreed to pay ₹ 927/- PMT towards handling of material including port clearance. Out of this amount, ₹ 770/- PMT was towards transportation of material from port to the project site. M/s Lee availed the services of one M/s Essem Logist .....

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e order of the CESTAT is vitiated for non- consideration of the question of territorial jurisdiction of the Commissioner, Service Tax, Raipur, to initiate and conclude the present proceedings. The High Court answered the above question in the affirmative and consequently directed the CESTAT to consider the contention of the appellant regarding the lack of jurisdiction of the Commissioner to pass the original order. Thus, the appeal came back to the Tribunal for afresh decision mainly on the jurisdiction contested by the appellant. 4. The ld Counsel for the appellant submitted that the SCN issued by the Commissioner of Central Excise, Raipur to the Project Office of the appellant at Bilaspur is without jurisdiction. The appellant was registe .....

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te in the present case was coordinated and managed by the project office. The appellant cannot take a plea that simply because they were registered with the Service Tax office in Hyderabad, no other officer has any jurisdiction to proceed against them on tax liability in other States even when tax liability arises in such State. There is no centralized registration in the present case and above all there is no registration for goods transport agency for service tax purposes by the appellant. 7. On merits of the case, he reiterated the findings recorded by the original authority. He further stated that the final order dated 02.03.2017 of Tribunal examined the merits and decided against the appellant. Though the Hon ble High Court set-aside t .....

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ction, certification services were indicated in the said registration. There is no reference to GTA services in the said registration. Further, the second document of the appellant dated 31.01.2005 addressed to Commissioner of Central Excise, Hyderabad-II, Commissionerate by the appellant stated that for the sake of operational convenience the all India construction business activities is bifurcated into regional concept based on volume of business and some regional offices controlled business activities being carried-out in more than one State. It was further informed that the Hyderabad Regional Officer controls its ongoing project activities in Andhra Pradesh and Chhatisgarh. The billing is carried-out from the said office. Apart from the .....

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rtain services, such central registration can be obtained and in respect of certain other taxable services, the liability can be on the individual premise from where such services were provided/received. One more important aspect is that the present dispute is with reference to the tax liability of the appellant on reverse-charge basis for goods transport service. As already noted, the appellant did not register themselves under the category of goods transport service, even in Hyderabad. 10. We have also examined the case laws relied upon by the appellant. In M/s Nokia (I) Pvt Limited-2006, 1 STR 233 (Tri. Del), the Tribunal was examining the jurisdiction of officers in Delhi to proceed against the assessee, who had centrealized billing and .....

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who is liable to pay freight as cosigner or consignee of the goods. This applies to specified categories of service recipient. The appellant paid identified amount of freight for the transportation of goods. M/s Lee actually paid service freight charges in terms of the sub-contract executed by them. M/s Essemm dealt with the transportation of goods. Freight paid to the transporter is by M/s Lee as agent of the appellant, who reimbursed the same. The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the arrangement is such that M/s NTPC imported the goods as per the contract, the appellant is in-charge of reaching the goods at site office and, thereafter, for .....

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