Exemptions under Service tax are optional unlike Section 5A of the CEA
Last updated: 08 August 2015
Court :
High Court of Karnataka
Brief :
The Hon’ble High Court held that the Exemption Notification is a conditional Notification and Section 5A(1A) of the Excise Act is not applicable to the present case. Therefore, payment of Service tax by job worker i.e. FMGIL and Cenvat credit availment by principal manufacturer i.e. the Respondent, was in order.
Citation :
Commissioner of Central Excise Vs. Federal Mogul TPR India Ltd. [(2015) 59 taxmann.com 196 (Karnataka)]
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in Service Tax
Views : 2781
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
