Service tax not reimbursement if not mentioned in Contract or tender HIGH COURT OF PATNA Multi Engineering & Scientific Corporation v/s Bihar State Electricity Board RAMESH KUMAR DATTA AND SMT. ANJANA MISHRA, JJ. CIVIL WRIT JURISDICTION CASE NO. 4250 OF 2012 Mrigank Mauli and Sanjay Kumar for the Petitioner. Mrs. Nilu Agrawal, Jainendra Kumar Sinha and Kumar […]
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Cenvat Credit allowed if premises not registered with Service Tax Department CESTAT, HYDERABAD BENCH ‘SMB’ GE India Exports (P.) Ltd. v/s. Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER FINAL ORDER NO. A/30282/2016 APPEAL NO. ST/28026/2013 CST v. Convergys India (P.) Ltd. [2009] 21 STT 67 (New Delhi-Cestat) (para 4.6).
Cenvat Credit is allowable when invoices destroyed in fire Even though invoices have been destroyed in fire but if invoices have been recorded in the ledger and books of account of the respondent the Cenvat credit cannot be denied. Respondent could not have recorded the invoice in the ledger unless physical invoices were available. It […]
Cenvat Credit on Construction, Repairs & Works contract Services Introduction Cenvat Credit is a beneficial scheme wherein the duty paid at earlier stage on inputs and input services is allowed to be set off against the liability on manufactured goods or output services provided. As a result what is taxed is only the value addition […]
Service Tax Implications of Plotted Development We would examine what would be the effect of some services activity conducted in the course of a sale of immovable property in general and development of plots in particular. Consequently the impact of service tax. We also examine the service tax implications along with few possible issues arising […]