Sometimes there are two or more co-owners of a property and given on rent to a single person. Now dispute arises as to whether SSI limit is to be applied to the amount collectively received by individual co-owner(s) or individually…
Category: Service Tax
Refund cannot be denied on the basis of non-supply of documents without specifying list of documents
In the case of CMA CGM Global (India) (P.) Ltd. v. Commissioner of Service Tax, Mumbai – II (2013) 35 318 (Mumbai — CESTAT), Honorable Mumbai Tribunal has observed that before denying benefit of refund claim for want of required documents,…
Demand raised without Show Cause Notice is Void
Demand raised after Show Cause Notice to present entity only is also Void & not applicable on the previous entity of the same business. Andhra Pradesh High Court, in the case of Commissioner of Customs, Central Excise and Service tax, Guntur…
Allowing use of Brand name for sale of that Brands Product does not Liable to Service tax Under Intellectual property
Sale of the goods through an agent and for sale of Manufacturer products use of their Brand Name so as to ensure maximum production and sale does not entail use of Intellectual property & liable to service tax. The Mumbai CESTAT…
Port will be considered as ‘place of removal’ in cases of Export
The Gujarat High Court in the case of Central Excise v Inductotherm India P. Ltd. 2014 (36) STR 994 (Guj.) has held that Cenvat credit in respect of input services availed under the category of Cargo Handling Services is allowed as the…
Benefit of Abatement is available in respect of Interior Works on existing buildings
Recently, the Mumbai CESTAT in the case of The Carpenters v Commissioner of C.Ex & ST, Pune-III/Mumbai-III 2014 (36) STR 1137 (Tri-Mumbai) has held that activities undertaken on existing building which is in already in use, the same would amount to renovation…
Laying of Pipelines is Not Subject to Service Tax
Mumbai CESTAT in the matter of Surindra Engineering Co. Ltd vs. CCE, Mumbai 2014 TIOL 2007 CESTAT MUM, held that unless the activity undertaken results in the emergence of an “erected, installed and commissioned plant, machinery, equipment or structure”, the activity…
CAG will observe now all private service sector firms
Firms in the services sector are set to face a flurry of special audit notices — from not only the service tax authorities but also the Comptroller and Auditor General of India (CAG) — after the finance ministry changed rules…
Service Tax Accounting Codes
Sr.No Service Category Date of Introduction Accounting codes Tax Collection Other Receipts 1 Advertising 01.11.1996 00440013 00440016 2 Air Travel Agent 01.07.1997 00440032 00440033 3 Airport Services 10.09.2004 00440258 00440259 4 Architect 16.10.1998 00440072 00440073 5 ATM Operations, Management or Maintenance 01.05.2006…
Audit of the Service Tax assessees by the officers of Service Tax and Central Excise Commissionerates
Section 94 of the Finance Act, 1994 deals with rule making powers of the Central Government in relation to service tax. Sub-section (2) of section 94, dealing with specific purposes for which rules can be made, was amended with effect from…