Service Tax Judgements
Non-submission of one particular return ST-3 for one quarter
CA Pawan Goswami 25 October 2008 at 10:31
Non-submission of one particular return ST-3 for one quarter on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee
BUSINESS AUXILIARY SERVICE- MEANING OF MANUFACTURE
Jitender 11 October 2008 at 18:58
Section 65 of the Finance Act, 1994, read with section 2(f) of the Central Excise Act, 1944 - Business auxiliary services - Periods 10-9-2004 to 30-6-2006 and 1-7-2006 to 30-6-2007 - Stay order - Whether what is excluded from definition of ‘Business
New Delhi CESTAT on section 65 of the Finance Act, 1994
CA Pawan Goswami 18 September 2008 at 11:35
Section 65 of the Finance Act, 1994 – Clearing and forwarding agent’s service – Assessee was a consignment agent – As per agreements entered into with its clients, assessee was very much concerned with safe delivery of consignments dispatched by rail
Ahemdabad CESTAT on rule 3 of the CENVAT Credit Rules, 2004
CA Pawan Goswami 18 September 2008 at 11:35
Rule 3 of the CENVAT Credit Rules, 2004 - CENVAT credit - Respondents were utilizing services of Customs House Agent (CHA) and surveyors at time of export of goods by treating same as input service - Respondents continued to remain owners of goods ti
Builder - Service Provider
Vidya 08 September 2008 at 16:33
Builder is a Service Provider
Stay Order For Service tax on Rent of property
gopal 06 September 2008 at 00:54
Service Tax on Real Estate
Nilesh Damji Chheda 14 June 2008 at 14:26
judgement of AAR in case of M/s. Harekrishna Developers will increase the already increasing real estate price by charging service tax on real estate devlopers
Supreme Court on section 65 of Finance Act, 1994
CA Pawan Goswami 11 May 2008 at 14:28
Section 65 of the Finance Act, 1994 - Clearing and forwarding agent’s services - Period 1-9-1999 to 31-7-2002 - Assessee entered into an agreement with Gas Authority of India Ltd. (GAIL) titled ‘Consignment Stockistship Agreement’ - Under said agreem
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