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The Demand-cum-Show Cause Notice dated 08.11.2019 as well as the consequential order dated 01.02.2022, both issued by the Assistant Commissioner, CGST and Central Excise, Division-I, Guwahati being issued…

It is seen that there is no dispute that the appellant has not paid the service tax on the amount paid by them to the German company. So also there is no dispute that the contract was cancelled and the…

The question whether companies like the petitioners who are engaged in Chitty business are exigible to service tax was considered by the Hon’ble Supreme Court in UNION OF INDIA AND ORS. VERSUS M/S. MARGADARSHI…

The notional surplus earned thereby arises from purchases and sale of space and not by acting for a client who has space or slot on a vessel. Section 65(19) ibid will not address these independent principal-to-principal…

In view of the settled finding of the Hon’ble High Court of Bombay in M/S. GREATSHIP (INDIA) LTD. VERSUS COMMISSIONER OF SERVICE TAX, OIL AND NATURAL GAS COMPANY LTD., of non-taxability between July 2009…

The petitioner had attempted to pay the amount through the 5th respondent bank’s RTGS (Real Time Gross Settlement) facility. The amount which was paid through RTGS (Real Time Gross Settlement) facility…

The facts as narrated in the impugned order clearly indicate that it is the Indian Banks who had paid the charges to the foreign banks. It is found that the Appellant solely deal with the Indian Bank …

In view of the submissions and perusing the record, it is observed that the Original Adjudicating Authority has confirmed the entire demand / reversal of Cenvat Credit of Rs.18,09,098/- for the sole reason…

Substantial question of law is whether Tribunal is justified in dismissing the appeal of the Appellant thereby upholding rejection of refund claim of the service tax paid by the Appellant despite the …

In view of the factual position and the judgment of the Allahabad High Court in M/S. YASHI CONSTRUCTION VERSUS UNION OF INDIA AND 2 OTHERS duly confirmed by the Apex Court in M/S. YASHI CONSTRUCTIONS …

The issue agitated by the department before us i.e. remand of the matter to the lower authority by Commissioner(Appeals), is no longer existing in view of the passing of the order in remand proceedings.…

The entire CENVAT credit claimed by the Petitioner was not allowed by the adjudicating authority while passing the order in original. The Appeal filed against the said order was also dismissed on the …

In terms of the distributor agreement, the appellant entered into, the appellants are appointed as distributors. In terms of Clause-2 a, the appellants as distributors as its own expense, exert its best…

The service of providing and laying of Synthetic Athletic Track has been provided in respect of sports organization of Government, Centre or State. It has been argued by the appellant that the service…

Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment of tax. Consequently, in my opinion,…

The issue whether the Respondents can be termed recipient of GTA services in such cases has been decided by the Tribunal in the case of M/S. NANDGANJ SIHORI SUGAR CO. VERSUS CCE. LUCKNOW where it was …

In view of the settled finding of the Hon’ble High Court of Bombay in M/S. GREATSHIP (INDIA) LTD. VERSUS COMMISSIONER OF SERVICE TAX, OIL AND NATURAL GAS COMPANY LTD. in view of non-taxability between…

When provisions of section 121 (r) read with clause (c) of section 123 read with section 124 of Finance Act, the Circular dated 12th December, 2019 and answer to FAQ 45 are considered, we can safely conclude…

There is no pleading or document to show that the remarks/instructions given by Respondent No. 4 as set forth in Annexure P-2 have been adhered to. There are various other steps and procedures set forth…

There is no pleading or document to show that the remarks/instructions given by Respondent No. 4 as set forth in Annexure P-2 have been adhered to. There are various other steps and procedures set forth…

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons ...

Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit ...

CORRIGENDUM - Notification No. 1/2019-Service Tax dated the 6th March, 2019 ...

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016 ...

Exempting services provided by project implementation agencies under the DDUGKY for the period commencing from the 1st of July,2012 and ending with the 29th of February, 2016 ...

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC) ...

Exempting the payment of Service Tax on services by way of granting of right of way by local authorities for the period commencing from the 1st of July, 2012 and ending with the 30th of June, 2017 ...

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM) ...

Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software ...

Union Budget 2018 - Changes in Service Tax. ...

Reassignment of cases pending as on 30-6-2017 with the Commissioner of Central Excise and Service Tax (Appeals) ...

Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017. ...

Service Tax (Fourth Amendment) Rules, 2017 ...

Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to exempt life insurance services under 'Pradhan Mantri Vaya Vandana Yojana'. ...

Corrigendum to ORDER NO: 1 /2017-Service Tax ...

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NAA: Prescription of time limit under Rule 133(1) and 129(6) are not mandatory and Respondent’s plea regarding non-observance of time limits are untenable.

AAAR: Appellant and HO are different persons under GST law and since all the pre-requisite of supply u/s 7(1)(a) are satisfied, activities by Appellant will clearly constitute supply to HO.

HC: In a scam of such a huge latitude, with all its intricacies, custodial interrogation of the applicant, would be required.

AAR: Tender cannot be considered as single composite supply because the applicant itself has divided the Tender into 4 different supplies.

HC: Variation of amount vide SCN issued subsequent to final quantification of arrears is immaterial for determining the eligibility under the SVLDR Scheme.

HC: Revenue violated the provision of section 73(1) of WBGST Act and Rule 142(1A) of the WBGST Rules as it didn’t issue Form GST DRC-01A , before issuance of Form GST DRC-01.

HC: The assessee is entitled to be enlarged on bail subject to fulfilment of certain conditions, breach of which would result into the cancellation of bail at the prosecution’s behest.

HC: Release of vehicle and goods in question is being directed on depositing of an amount of Rs. 17 lakhs and furnishing bond of Rs. 65 lakhs with revenue.

HC: Upon deposit of 10% of disputed tax amount during pendency of appeals, recovery of any remaining balance is deemed to have been stayed in view of Section 107 of CGST Act.

HC: The reasons assigned could have been more elaborate but that by itself cannot render the impugned orders vitiated.

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