Service Tax - Highlights / Catch Notes

Valuation - Business Auxiliary Service - deemed additional ...

Court Dismisses Tax Demand on Iron Ore Fines Due to Lack of Evidence in Business Auxiliary Service Case.

May 16, 2017

Case Laws Service Tax AT

Valuation - Business Auxiliary Service - deemed additional consideration - Revenue has no evidence to support the allegation that the value of iron ore fines likely to emerge during the crushing operation have impacted the crushing charges and, as such, are to be considered as additional consideration for taxable service demand set aside - AT

View Source

← Previous Next →

Valuation - Business Auxiliary Service - deemed additional ...

Court Dismisses Tax Demand on Iron Ore Fines Due to Lack of Evidence in Business Auxiliary Service Case.

May 16, 2017

Case Laws Service Tax AT

You may also like:

The case involved the classification of Iron Ore fines as Iron Ore lumps for export valuation and levy of export duty. The Tribunal held that the consignment, despite...

Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors...

CENVAT credit - GTA service on iron ore and coal - Revenue is of the view that the respondent should have reversed the input service credit on the ground that the iron...

The High Court dismissed the appeal and upheld the final assessment order levying export duty on iron ore fines and pellets based on the Dry Metric Tonne (DMT) basis....

The High Court rejected the appeal filed by the applicant due to lack of reasons for enhancing turnover, non-consideration of material evidence, and failure to obtain...

Confiscation of goods already exported - redemption fine in lieu of confiscation imposed - export of iron ore fines - Fe content of the iron ore fines - In a case where...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of...

The CESTAT dismissed the Revenue's appeal regarding the determination of export duty on exported iron ore fines. The Tribunal held that the iron content, prior to the...

Levy of Service Tax - reverse charge mechanism - lease of mine and assignment of right to use of natural resources - The payment of Royalty, FDT and other applicable...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing...

The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns....

Quick Updates: