M/s Tripti Alcobrew Pvt. Ltd Vs Commissioner of Central Excise & CGST
.... f goods that may take place under any of the transactions referred to in sub-clauses (a) to (f) of clause (29-A) of Article 366. The works contracts, hire purchase contracts, supply of food for human consumption, supply of goods by association and clubs, contract for transfer of the right to use ...
Customs, Excise And Service Tax Appellate, New Delhi
IPL Biologicals Limited Vs Commissioner of Central Tax, GST Delhi East
.... has, therefore, to be seen as to how the Commissioner has dealt with these two decisions. 27. In the context of the decision of the Tribunal in NMS Babu, the Commissioner observed that the department had not accepted the said decision and had filed an appeal before the Supreme Court. The C ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Info Edge (India) Ltd. Vs Commissioner of Service Tax
.... 18.04.2006 to 01.03.2008 (first show cause notice) 53,25,505/- 53,25,505/- Total 1,63,10,128/- 54,52,509/- 1,09,00,260/- ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Vandana Ispat Limited Vs Commissioner Of CGST & Central Excise-Raipur
.... from an act; or (b) consideration for agreeing to tolerate an act or a situation; or (c) consideration to do an act. 9. Reverting to the facts of the case, we observe that the show cause notice and the impugned order indicate that the appellant was charging and collecting an amoun ...
Customs, Excise And Service Tax Appellate, New Delhi
Global Coal & Mining Private Limited Vs Commissioner Of CGST & Central Excise Delhi 3
.... hat the service tax was paid on the entire amount of beneficiation charges and not on the amount calculated after deducting the value of the coal rejects. 9. In view of the above, learned counsel for the appellant submits that the demands were confirmed by the impugned orders based on wrong ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Rajasthan Co-Operative Dairy Federation Limited Vs Commissioner of Central GST, Jaipur
.... on different terms; a second or further negotiation. In the present case, the consideration for promotion and marketing services has been negotiated again from a pre-decided amount to NIL. 12. The present refund application pertains to the period when the negative list regime was in force, ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. South Eastern Coalfields Limited Vs Commissioner of CGST Customs and Central Excise
.... is that it is for residential purpose and hence no service tax is payable. However, they failed to submit any evidence in support thereof. Similarly, the excess amount reflecting in the ledger on account of legal service, the appellant failed to submit any supporting documents. The appeal, there ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. A.C.C. Limited Vs Commissioner of Central Excise and Central Goods and Service Tax
.... t of the service tax paid on outward GTA service for transportation of the goods from the factory of the appellant to the depot of the buyer. 7. Needless to mention, the Co-ordinate Benches of the Tribunal following the decision of the Larger Bench have decided the issue in favour of the as ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner Of Central Goods & Service Tax, Delhi South Commissionerate Vs M/s Haamid Real Estate Pvt Ltd
.... does not render it suppression.” 15. In this appeal, the case of the Revenue is that the appellant had not disclosed the transaction in its ST-3 Returns which resulted in escapement of service tax and, therefore, the non-disclosure resulted in contravention of the Finance Act and Rules with ...
Customs, Excise And Service Tax Appellate, New Delhi
New High Flying Travels Pvt Ltd Vs Commissioner, Service Tax (Appeals-II) Delhi
.... bunal in M/s Cox and Kings Ltd, Order dated 19.10.2023 passed by the Tribunal by Interim Order No. 104/2023, in the light of the amended definition of ‘tour operator’, w.e.f. 10.09.2004. The basic contention raised therein by the assessee was that all the activities like planning, scheduling, or ...
Customs, Excise And Service Tax Appellate, New Delhi
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