M/s. Sahara Ex-Servicemen Welfare Co-operative Society Ltd. Vs Commissioner of CGST, Customs and Central Excise � Alwar
.... pellant is sufficient to prove that it is registered as ‘Association of Persons’. With respect to the tax liability created by including the amount received as pure agents or reimbursement as that of salary to guards, PF, ESI paid to the securirty guards, learned Chartered Accountant for appella ...
Customs, Excise And Service Tax Appellate, New Delhi
M/S Aaditya Constructions Vs Principal Commissioner of CGST-Raipur Chhattisgarh
.... nly fixing of tiles but also providing the tiles. Therefore, this construction was in the nature of works contracts service and it could not have been taxed under construction of complex services. Services rendered in relation to dams would be specifically excluded from section 65 (105) (zzzza) ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Sudhir Road Lines Vs Commissioner of Central Excise and CGST, Jaipur I
.... ant had control on the movement of the trailers supplied nor during the period of the trailers remained with the transferees. 9. In the light of these observations, we hold that the effective control and possession with respect to trailers given by the appellant was not with the appellant. ...
Customs, Excise And Service Tax Appellate, New Delhi
PVC Heights Company Vs The Principal Commissioner of Customs, ICD
.... enalty under Section 114A and Section 114AA of the Customs Act, 1962. In view of the foregoing, learned Departmental Representative reiterated the findings of the Commissioner (Appeals) and, prayed for the appeal to accordingly be dismissed. 10. Having heard the rival contentions, I observe ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner of Customs, Indore Vs M/s. Pratibha Syntex Ltd.
.... mport of capital goods. The Hon’ble Gujarat High Court has allowed the refund of IGST to the petitioner even if paid on the capital goods imported under EPCG scheme during the period 1.07.2017to 12.10.2017. Hence the IGST paid @5% is rather refundable to the assessee-respondent and there is no sh ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Bhopal Crane Trading Co. Vs Commissioner of Customs, Central Excise and Service Tax � Bhopal
.... without transferring the right to possession and effective control of such machinery, equipment and appliances. 7. Now we need to know the concept of ‘right to possession and effective control ’. This has been explained by hon’ble Supreme Court in the case of Bharat Sanchar Nigam Limited vs ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner of CGST & Central Excise, Jaipur I Vs M/s. Lotus Cons Build Technocrate Pvt. Ltd.
.... s submitted a ledger account of miscellaneous income for the period 01.04.2012 to 31.03.2013 wherein entries of cash receipts against miscellaneous income have been made. The miscellaneous income pertains to he period 15.04.2012 to 09.08.2012 and debited to the cash account. Cash receipt voucher ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner of Service Tax, Delhi East Vs M/s Navnirman Construction Company
.... ng it to be a tax liability of the respondent for works contract executed for M/s PGCIL after introduction of negative list. However, the authority has dropped the following demands vis-à-vis both the show cause notices: (1) The service tax demanded with respect to projects executed for Pow ...
Customs, Excise And Service Tax Appellate, New Delhi
S. S. Overseas Vs The Principal Commissioner of Customs
.... gnatures received from the exporting country in terms of the trade agreement; (b) there is reason to believe that the country of origin criterion stated in the certificate of origin has not been met or the claim of preferential rate of duty made by importer is invalid; or (c) verificat ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Wellworth Project Developers Private Limited Vs Commissioner of CGST
.... nder assessment of the service tax was due to omission or failure on the part of the assessee to disclose wholly and truly all material facts required for verification of the self-assessment under section 70 of the Act ibid”. The Commissioner, further observed that the department places trust on ...
Customs, Excise And Service Tax Appellate, New Delhi
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
