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 […]
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.  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 […]
Service provided to Business Entity by Government Effects Of Changes In Negative List On Services Provided By Government To Business Entity (Amendment Made By Finance Act 2015 Applicable From 01.04.2016) 1. Amendment in Negative list:
Service Tax on Real Estate or Construction Services Levy of Service Tax on Resideantial or Commercial Construction has been matter of dispute which was settled by virtue of Notification No. 29/2010 dated 22nd June 2010 content of which is reproduced below:
Notwithstanding Meaning The expression “notwithstanding” is potent and it could mean only “despite”, “in spite of” and “nevertheless” (see Khaizar Basha v. Indian Airlines Corpn. AIR 1984 Mad. 379).
Are Builders liable to Service Tax on Construction of Complex? Is there any service tax liability on builders in relation to construction of complex or the service is completely exempt?