M/s. Nokia India Sales Pvt. Ltd Vs Commissioner of Customs
.... w: “5. As noted above, two questions of law have been raised on behalf of the revenue. The first question which falls for determination is whether the Tribunal had erred, as the revenue would assert, in allowing the refund claim without considering the issue of limitation under Section 11B ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Gea Westfalia Separator India Pvt. Ltd. Vs Commissioner of Central Excise and Service Tax
.... 1 Perusal of the above provisions refutes the argument of the learned Counsel for the appellant. The Explanation specifies that refund includes rebate of duty of excise on manufacture of goods, which are exported out of India. The learned Commissioner was right in observing that when the refund ...
Customs, Excise And Service Tax Appellate, New Delhi
M/S. Satyasai Human Resource Solutions Vs Commissioner Of Service Tax-I, Pune
.... bunal’s decision in the case of Accounts Hub Pvt. Ltd. decided through final order No. A/85378/2023 dated 13.03.2023 and submitted that this Tribunal has held that service tax paid under the provisions of sub-rule (1A) of Rule 6 of Service Tax Rules, 1994 would be at par with the amounts lying i ...
Customs, Excise And Service Tax Appellate, Mumbai
CC And CE And ST, Noida Vs M/S Interarch Building Products Pvt. Ltd.
.... ) Rules, 2006 w.e.f. 01.06.2007. 4.13 It is submitted that consequently this Court while dealing with the decision of Larsen and Toubro (supra) had specifically addressed this issue by bringing the similarity of the service elements as mentioned in Constitution Bench’s decision in Gannon Du ...
Supreme Court Of India
M/s KFin Technologies Private Limited Vs Commissioner Of Central Tax
.... at no service tax can be levied under the head ‘manpower recruitment or supply agency service’ on the salaries of the persons sent on secondment reimbursed to the parent organisation. Therefore, the demand on this count needs to be dropped. (c) The fact that it was rendering these services ...
Customs, Excise And Service Tax Appellate Hyderabad
M/s R D Contractors And Consultants Vs Commissioner Of CE And ST, Panchkula
.... or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or therules made thereunder with intent to evade payment of service tax, has not been established against the person chargeable with the service tax, to whom the notice was issued, the Central Ex ...
Customs, Excise And Service Tax Appellate Chandigarh
Akhil Krishan Maggu & Anr. Vs Deputy Director, Directorate General Of Gst Intelligence & Ors.
.... he assessment, goes contrary to Section 132 of the CGST Act, 2017. The list of offences included in sub-section (1) of Section 132 of CGST Act, 2017 have no co-relation to assessment. Issue of invoices or bills without supply of goods and the availing of ITC by using such invoices or bills, are ...
High Court Of Punjab And Haryana At Chandigarh
Venkateswara Rao Bolla And Another Vs enior Intelligence Officer
.... ecisions i.e. eBIZ.COM PVT. LTD v. UNION OF INDIA (para 79) and MAKEMYTRIP (INDIA) PVT. LTD. v. UNION OF INDIA (para 116) and the relevant portion of para 79 is as under: 79. To summarise the conclusions in this judgment: (i) The scheme of the provisions of the Finance Act 1994 (FA), d ...
Andhra Pradesh High Court
Makemytrip (India) Pvt. Ltd. Vs Union of India
.... nder Section 73 of the FA. 63. Section 89 of the FA Act prescribes offences and penalties therefor as ''punishment'' and is therefore in the criminal jurisdiction. Section 89 reads as under: "89. Offences and penalties.- (1) Whoever commits any of the following offences, namely, - (a) knowi ...
DELHI HIGH COURT
eBIZ. Com Pvt. Ltd. Vs Union of India
.... e he has reason to believe that any person liable to pay service tax has failed to declare or determine the value of a taxable service correctly, or has availed and utilised credit of duty or tax paid inter alia by means of fraud, collusion, or any wilful misstatement or suppression of facts. In suc ...
DELHI HIGH COURT
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