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Service Tax Judgements


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 |   56 Views



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 |   59 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 |   56 Views



The interpretation of the word 'firm ' explained

Posted in Service Tax |   73 Views




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