Service Tax Judgements

Tax on sale or purchase of goods

Garima 13 February 2008 at 21:34

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

Posted in Service Tax | 72 Views

Service tax on rent

Aisha 28 October 2007 at 02:37

Injunction against service tax on rent of commercial buildings

Posted in Service Tax | 90 Views

CLEARING AND FORWARDING AGENT

Ravikumar.G 16 October 2007 at 10:55

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

Posted in Service Tax | 179 Views

CENVAT CREDIT

Ravikumar.G 20 September 2007 at 17:52

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

Posted in Service Tax | 68 Views

CENVAT CREDIT

Ravikumar.G 18 September 2007 at 14:14

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

Posted in Service Tax | 73 Views

Information for the purpose of Search & Seizure

CA.Saibaburao Nanduri 10 September 2007 at 15:49

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

Posted in Service Tax | 67 Views

Nature of Receipts

CA.Saibaburao Nanduri 05 September 2007 at 11:25

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.

Posted in Service Tax | 63 Views