Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (7) TMI 653

..... lity - HELD THAT:- During the relevant period, in the light of the Hon'ble Punjab & Haryana High Court judgment in the case of Ambika Overseas (supra), the appellant was entitled for the Cenvat credit in respect of the service tax payable on commission paid to overseas commission agent. Therefore, even if the service tax was payable, there was a Revenue neutral situation hence, since there .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... charge mechanism, in terms of Section 66A of Finance Act, 1994. 2. Shri Amal Dave, Ld. Counsel appearing on behalf of appellant fairly concedes that appellant are not contesting the demand on merit however, they are strongly contesting on limitation. He submits that the matter of taxability was not free from doubt as there were multiple litigations going on that whether the service received from o .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... n their final products was paid through PLA, therefore, the amount demanded was cenvatable and accordingly, the situation is Revenue neutral. For this reason also there cannot be any malafide intention in non-payment of service tax. Therefore, the demand for the extended period is not sustainable. In support, he placed reliance on the following judgments:- (a) Shree Ranie Gums & Chemicals Pvt. .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... s made by both the sides and perused the record. As conceded by the ld. Counsel, we are not going in the merits of the case. As per the submissions of the ld. Counsel, the demand is not sustainable for the extended period. We find that during the relevant period, in the light of the Hon'ble Punjab & Haryana High Court judgment in the case of Ambika Overseas (supra), the appellant was entit .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

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

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||