Food for thought – Service Tax paid by Outdoor Caterers for running Canteen Services in a factory is an Input Service for availing Credit : Tribunal
The appellant-assessee was engaged in providing business auxiliary services and export of said services. It was availing benefit of the Cenvat credit in respect of input services used by it in the export of auxiliary services. Since it was unable to
Appellant was an advertising agency, engaged in creating original concepts and designing advertising material filed its returns both under Finance Act, 1994 and Karnataka Value Added Tax Act, 2003. Assessing Authority completed assessment by excludin
Injunction against service tax on rent of commercial buildings
CLEARING AND FORWARDING AGENT Section 65 of the Finance Act, 1994 - Clearing and forwarding agent - Whether for purposes of service tax a consignment agent should be deemed to be a clearing and forwarding agent and services rendered by a consignme
Rule 4, read with rule 2(p), of the Cenvat Credit Rules, 2004 - Conditions for allowing CENVAT credit - Period from July, 2005 to September, 2005 - Assessee-company paid service tax in respect of ‘Goods transport agency’s service’ received for inward
Rule 3 of the Cenvat Credit Rules, 2004, read with section 68 of the Finance Act, 1994 - Cenvat credit - Allowance of - Whether as per Cenvat Credit Rules and CBEC excise manual of supplementary instructions, there is no restriction for utilization o
Held by hon"ble court that the concerned officer cannot be said to be legally in possession of such information due to the fact that such report is the exclusive property of Legislature.Thus such report cannot be used as information in possession for
That business of developing and printing of photographic films is only a service contract and does not include any element of sale of goods. Hence, question of bifurcating receipts into sales and service elements doe not arise.
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