Service Tax paid under wrong code- Remedies available? Every assessee liable to pay service tax is to take registration with service tax department. Where assessee has been providing services from multiple premises, it may obtain separate registration for each of the premises or may obtain centralized registration for all the premises take together. Tax needs […]
Tag Archives: Services
Refund allowable where Service tax is paid twice due to clerical error Refund is allowable where Service tax is paid twice by the Appellant due to clerical error and the same is proved by supporting documents Tikaula Sugar Mills Ltd. Vs. CCE, Meerut-I [2015 (12) TMI 884 – CESTAT NEW DELHI] Facts: Tikaula Sugar Mills […]
Manufacturer V/s Buyer’s Premises place of removal Till recently based upon two relevant Judgements from the Honorable Supreme Court i.e in the case of M/s Escorts JCB Ltd. V.CCE 2002 (10) TMI 96 – SUPREME COURT OF INDIA and CCE V. M/s Roofit Industries 2015 (4) TMI 857 – SUPREME COURT, the concept of ‘ […]
Free supplies in works contract services Works contract service is a complex subject for discussion whether it may be for valuation of service in the contract price or for computing value added tax in the consideration. This complication manifolds while determining whether free supplies should form part of gross amount or not when there is […]
Why Service Tax Returns Get Rejected after filing – Reasons Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:- 1. Incorrect selection of return type – whether it is ?Original? or ?Revised? return. 2. When the Financial Year and the Period of […]