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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Denial of rebate claim - receipt of commission on transaction - ...

Service Tax

December 23, 2015

Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed abroad - refund allowed - AT

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  1. Denial of rebate claim - export of exempted goods - non-observance of the conditions prescribed in the notifications mentioned above, would result in denial of the rebate - AT

  2. Denial of rebate claim - non-adherence input/output norms - claim application was also found to be blank in some respect - no rebate / refund - AT

  3. Denial of rebate claim - applicant cleared the goods by following self sealing procedure, and good were not physically examined at the port of export - rebate cannot be...

  4. Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

  5. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

  6. Denial of rebate claim - Mere executive decision cannot authorize the authorities concerned to do something which is not otherwise permitted under statutory rules - HC

  7. Denial of refund claim of Rebate of duty - Mere pendency of revision before the C.G. at the instance of the department, is of no consequence - HC

  8. Business Auxiliary Services - rebate received from the postal department - It cannot be treated as a commission or an amount received for promoting the postal services.

  9. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

  10. Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs...

 

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