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Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Refund claim - service tax was paid under reverse change ...

Service Tax

January 12, 2016

Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of limitation - since service was taxable, refund allowed - AT

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  1. Technical testing and analysis service - service under discussion relates to research and development activity and the appellants are not undertaking the testing and...

  2. Refund of service tax paid under reverse charge mechanism - time limitation - refund claim has to be filed within one year from the relevant date - AT

  3. CENVAT credit - duty paying document - endorsed bill of entry - import of goods by the customers for use in rendering of ‘technical testing and analysis service' -...

  4. Denial of refund claim - input services - export of goods - Physical testing and analysis would clearly include weighment and sampling also is based on certain physical...

  5. Clinical testing service - since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism...

  6. Whether the ‘Technical Testing and Analysis’ Service and resultant report sent abroad can be considered as export of servic - stay granted - AT

  7. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

  8. CENVAT Credit - future manufacturing - appellant is eligible to avail CENVAT Credit of the Service Tax paid on technical inspection and certification charges as also the...

  9. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

  10. Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

 

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