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
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
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.
Interpretation of the word 'firm' ::
CA.Saibaburao Nanduri 28 August 2007 at 19:04
The interpretation of the word 'firm ' explained
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