M/s. Vishwakarma Infrastructures Vs Commissioner of Service Tax
.... rpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) ……… (f) ………” (emphasis supplied) 12. It would be seen from the aforesaid that the Constitution empowers the State to levy Sales Tax/VAT on transactions in the nature ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s International Horticulture Innovation and Training Centre Vs Commissioner of Central Excise, Jaipur
.... 3/- Sub-total of receipts towards trainings 3,67,81,896/- 5. Receipts towards cost of study materials provided during trainings 12,68,940/- 6. ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s.Dauphine Travel Marketing Pvt.Ltd. And Ors. Vs Commissioner of Central Goods & Service Tax
.... d the demand for the period 1.4.2012 to 31. 03.2017 under the category of “Franchise Service” (upto 30.06.2012) and for the subsequent period, it was held that the activity undertaken by DTMPL falls under the definition of “service” and hence, the same is taxable under Section 66B of the Act. Bu ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Corporate Housekeeping Services (India) Private Limited Vs Commissioner of Service Tax
.... by the Central Government. Further, the section 2 of the United Nations (Privileges and Immunities) Act, 1947 states:- “2. Conferment on United Nations and its representatives and officers of certain privileges and immunities.- (1) Notwithstanding anything to the contrary contained i ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Keltech Energies Ltd Vs State of Maharashtra And Ors.
.... ot obligate the subsidiaries of Coal India to purchase the explosives from the appellant or obligate the appellant to supply explosives. It is merely an agreement between the parties to the effect that they may do business in the future under certain terms and conditions. It is a contract which ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Sriram Cables Pvt. Ltd. Vs Commissioner of C.G.ST. & Central Excise, Alwar
.... orated as an abundant precaution to ensure that even by mistake, the provision of unjust enrichment is not applied for such refund. He also records that since there is a specific provision for refund of PLA balance under Rule 9(1A) and 173G(1A) of the said Rules, therefore, such refund would be ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s National Engineering Industries Ltd Vs Commissioner, Central Goods & Service Tax Commissionerate
.... d. versus CST vide Final Order No. 50970 of 2023 dated 31.07.2023 has set aside the contention of the department that the services provided by the assessee to foreign clients are classifiable as Business Auxiliary Services. It has been held that such services amount to Export of Service on which ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Graintech Foods (India) Pvt. Ltd. Vs Commissioner of C.G.ST. & Central Excise, Bhopal
.... of which gets absorbed in the value of goods. As regards services received after the clearance of the goods from the factory, the credit would be extended on services received upto the stage of place of removal (as per section 4 of Central Excise Act). In addition to this, services like advertis ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Vijay Kumar Golechha Vs Commissioner of C.G.ST., Customs and Central Excise, Raipur
.... e amount of service tax at the rate of 12.36% As the activity of the appellant was known to the appellant that it is taxable service, in that circumstance, extended period of limitation is rightly invoked. He further submitted that if activity of the appellant is not taxable and appellant was re ...
Customs, Excise And Service Tax Appellate, New Delhi
Hindustan Zinc Limited Vs Commissioner of CGST And Central Excise Commissionerate
.... 6 and Steel Authority of India Limited, 2016(332) ELT 825 (T-Del) upholding the findings of the Adjudicating Authority, which are as under:- “5.8 I further find that recovery of credit already taken can be effected if the inputs are not used in or in relation to the manufacture of final pro ...
Customs, Excise And Service Tax Appellate, New Delhi
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