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A perusal of the impugned Communication at Annexure – A will clearly indicate that the same is violative of principles of natural justice, in as much as no reason or sufficient opportunity was granted…

In this case, both taking of CENVAT Credit and reversal thereof was within the knowledge of the Department, which is evident from the audit objection report issued to the appellant. It is an admitted …

An identical issue stands dealt with by a Division Bench of this Court in COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, DELHI-III VERSUS M/S BELLSONICA AUTO COMPONENTS INDIA P. LTD. In the aforesaid case…

The services in question were actually the work contracts as stands under Section 65 (105)(zzzza) of Service Tax Act. Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S…

There is no doubt that the remand order takes note of the evidence furnished by the appellant to substantiate the claim of having complied with condition of debit of the CENVAT credit account by directing…

The order of the Court below is contrary to the provisions of Section 35 FF. The said Section provides for grant of interest from the date of deposit till the date of grant of refund. Accordingly, this…

The Petitioner has not placed on record any material as to the date of receipt of order dated 16th December, 2021. In view of aforesaid sub-section (3A) of Section 85, the Petitioner was required to file…

The issue as to whether the appellant would be liable for service tax under the category of “renting of immovable property‟ for the period prior to 01.07.2012 and after 01.07.2012 has been settled by …

It is not in dispute that the Tribunal in the case of the respondent itself, for the earlier period, allowed the appeal filed by the respondent in a matter where the same issue was involved - reliance…

In the matter of M/S BNP PARIBAS INDIA SOLUTION PVT LTD VERSUS COMMISSIONER OF CGST, MUMBAI EAST this Tribunal while allowing the appeal of the assessee therein allowed the refund claim u/s. 5 ibid by…

The adjudicating authority has failed to consider the altered paradigm consequent upon notification of Point of Taxation Rules, 2011 by which the regime of taxation of receipts was substituted by taxation…

It is under sub-section (1) of section 106 of the Finance Act that any person can declare his tax dues in respect of which no notice or an order of determination under section 73A has been issued or made…

Issue relates to grant of proper interest under Section 35FF of Central Excise Act, 1944. The order of Court below is contrary to provisions of Section 35FF ibid. Said Section provides for grant of interest…

The appellant is providing service falling under the category of 'Advertising Agency Service'. Scrutiny of the appellant's records, revealed that they purchased the time slots from electronic media for…

Appellant carried out various works/services in relation to transmission of electricity namely concrete foundation, excavation of pits, establishment and maintenance of site for storage of materials relating…

The fact is not under dispute that the appellant being a dealer purchase the vehicles from M/s. Maruti Suzuki India Ltd. and subsequently sell the same to various customers. The transaction between M/s.…

There is no dispute that the respondent is a manufacturer of textile machinery and as per the contract they have supplied the goods along with Erection, Commissioning and Installation at the buyer’s site.…

From paragraph 12 of Order-in-Original, it is abundantly clear that duly verified copies of payment vouchers and official bills generated for payment of telephonic bills and RSRTC subsidy bill for the…

The issue involved is pending before the Hon’ble Supreme Court wherein the order of the Tribunal has been stayed and remanded the matter to the Adjudicating Authority for passing a fresh order after the…

It is clear that the appellant is not an agent and providing service to anyone else whereas the appellant (SCPL) is an active party to the joint venture with M/s. Safal Infrastructure Pvt. Limited and…

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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HC: Assessee is directed to be released on regular bail on furnishing bail bonds.

HC: The assessee has produced all relevant documents along with the claim for refund including documents comprising of details of stock, CA Report, etc., for the purpose of establishing that the stock…

HC: Assessee is directed to file a refund application along with evidence that it has reversed the entry of availment of the subject credit.

HC: All circulars and instructions issued by Revenue can be only of clarificatory nature and it cannot have been diluting the statutory provision or for that matter making the statutory provision redu…

HC: Both SCN and order for cancellation of registration are not clear enough to understand the mind of the issuing authority.

HC: Meddling at this stage by this Court would be premature and entertainment of writ petition by exercise of power under Article 226 of the Constitution of India would run contrary to the settled pri…

HC: Interest amount directed to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided…

HC: Matter has been hanging fire without the revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty.

HC: Rule 21A contains provision of suspension but only where the registered person himself applies for the cancellation of registration. but in this case, petitioner has not applied for cancellation of…

HC: GST TRAN-1/revised GST TRAN-1 filed by units/offices will be basis the manual ISD invoices issued/to be issued by ISD of assessee subject to aggregate credit cumulatively not exceeding the ISD credit…

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