SIMPLE TAX INDIA

[...] We are sharing with you an important judgment of the Hon’ble Supreme Court, in the case of Balaji Steel Re-Rolling Mills Vs. Commissioner [...]

[...] does not amount to 'Manpower recruitment or supply services'We are sharing with you an important judgment of Hon’ble High Court, Allahabad, in the case of Commissioner of Central Excise Vs. [...]

[...] We are sharing with you an important judgment of Hon’ble CESTAT, Chennai, in the case of Topsia Estates Pvt. Ltd. Vs. Commissioner of [...]

[...] We are sharing with you an important judgment of Hon’ble CESTAT, Mumbai, in the case of Kala Mines and Minerals Vs. Commissioner of [...]

[...] Hon’ble CESTAT, New Delhi, in the case of Ahluwalia Contracts (India) Ltd. Vs. Commissioner of Service Tax, New Delhi [2015-TIOL-270-CESTAT-DEL]onthe following issue:Issue:Whether the Value of free [...]

[...] Taxes committee of the ICAI has taken up an initiative to develop Background Material on Service Tax for various sectors. With great pleasure, we would like to inform you that the Indirect Taxes [...]

[...] Service tax is a complex subject and is rapidly evolving. The service tax law is amended almost every year by bringing different services under the service tax net, with [...]

[...] , Government of India has given big relief to industries in India, by exempting the service tax on commission paid to overseas agent for Export of Goods vide Notification No 14/2014 ST [...]

[...] the Hon’ble High Court, Madras, in the case of Fairline Worldwide Express Vs. Commissioner of Central Excise, Pondicherry [(2014) 51 taxmann.com 442 (Madras)] on following issue: Issue: Whether [...]

[...] of the Hon’ble CESTAT, Delhi in the case of Bharat Sanchar Nigam Ltd. Vs. Commissioner of Central Excise, Jaipur [(2014) 51 taxmann.com 10 (New Delhi - CESTAT)]on following issue: Issue: Whether [...]

[...] Court, Allahabad, the case of Vandana Travels & Tours Vs. Commissioner (Appeals), Central Excise & Service Tax & 3 Others [2014 (12) TMI 866 - ALLAHABAD HIGH COURT]on following. [...]

[...] Hon’ble CESTAT, New Delhi, in the case of Jai Mahal Hotels (P.) Ltd.Vs. Commissioner of Central Excise, Jaipur [(2015) 53 taxmann.com 206 (New Delhi - CESTAT)] on the following issue:Issue: [...]

We are sharing with you an important judgment of Hon’ble CESTAT, Mumbai, in the case of Garodia Special Steels Ltd Vs. Commissioner of Central Excis [...]

Services of maintenance of equipment on behalf of foreign clients to Indian buyers and identifying prospective customers in India qualify as export of [...]

Cenvat credit cannot be denied by holding that the activity is not 'manufacture' when the Department had accepted the Excise duty liability on final p [...]

We are sharing with you an important judgment of Hon’ble CESTAT, Chennai in the case of Suzlon Energy Ltd. Vs. Commissioner of Customs, Chennai [(20 [...]

The Commissioner (Appeals) has no option to adjudicate maintainability of appeal when the Hon’ble High Court dismissed the Writ Petition filed on th [...]

Value of materials not includible in the value of services where the Agreement quantifies the value of materials separately from the value of services [...]

The Hon’ble High Court of Sikkim in case of M/s Future Gaming Solution of India Private Limited v Union of India 2013 TIOL 904 HC SIKKIM ST has held [...]

Background:The Hon’ble High Court of Delhi in the case of Travelite (India) Vs. Union of India & Ors. [W.P. (C) 3774/2013, C.M. No. 7065/2013] ( [...]

[...] Service Tax Audit of many assessees. How ever there was no explicit powers given under Finance Act 1994 to conduct the service tax audit by department officials, unlike in case of Central... [[ [...]

[...] or restoration or alteration or repair as per the definition under Section 65(25b) of the Finance Act, 1994. In the present case, the... [[ This is a content summary only. Visit my website for full [...]

[...] authority under excise & customs was applicable w.e.f. 6th Aug'14(i.e. date of enactment of Finance Act(no. 2), 2014). The ambiguity arose as to whether the cases involving demand of drawback [...]

[...] As per Section 65B(13) of Finance Act 1994 as inserted w.e.f. 1-7-2012, Associated Enterprise has the meaning assigned to it in [...]

[...] Less than a week ago, CBEC had empowered CAs & CMAs(nominated u/s 72A) to conduct service tax audits on behalf of service tax department, by setting aside the verdict pronounced by Hon'ble [...]

[...] in the matter of UNION OF INDIA & ORS. v. M/S TRAVELITE (INDIA) pronounced that the service tax audits conducted u/r 5A(2) of Service tax rules, 1994 are not valid in law. Thereafter, department [...]

Statutory provisions-- Rule 5A(2) of Service Tax Rules, 1994 authorises department to conduct audit by CAG or any audit party deputed by Commissioner [...]

[...] Tax Rules, 1994 to empower the Chartered Accountants and Cost Accountant for conducting service tax audits. For granting such empowerment and for making some other changes in the Service Tax Rules, [...]