That Section 65 (105) (zzzza) which defines 'Works Contract Service' was introduced and came into effect from 01 June 2007 to include the services provided along with material into Service tax net. In other words, the introduction of the 'Works Contract Service' was for the pu…
'Goods Transport Agency' was taxable under Section 65(105)(zzp) as 'any service provided or to be provided to any person by a goods transport agency, in relation to transport of goods by road in a goods carriage.' Section 65(105)(zzp) read with Section 65(50b) of the Finance Act stated that any pers
Section 11B of the Central Excise Act, 1944 (applicable to Service Tax vide Section 83 of the Finance Act) provides for claim of refund of duty. The person claiming the refund under this Section can file an application before the Authorities within one year of the relevant date.
In the previous cases, we have already discussed regarding the vagueness of the show cause notice or adjudication order. If the charge is not clear in the show cause notice, disabling the assessee to respond to it, the said show cause notice would not sustain in the eyes of law.
Section 73(1) of the Finance Act defines the situation when extended period would be invokable i.e., in case of 'suppression of fact'; 'fraud'; 'collusion' or 'wilful misstatement.' Section 11A of the Central Excise Act, is para materia to Section 73(1). It is quite clear that…
Show cause notice is the foundation of the case made against the assessee. If the department is of the view that the assessee has not paid tax required to be paid or if there is any contravention of the provisions of the act on the behalf of the assessee, the department can issue a show cause notice
Business Auxiliary Service was defined under Section 65 (105) (zzb) read with Section 65(19) of the Finance Act, which aimed to mainly bring 'Commission Agents' under the ambit of Service Tax. Any person who acts on behalf of another person and causes sale or purchase of goods…
The Principles of Natural justice has to be followed while adjudicating the matter and also while considering the appeal filed against the adjudication order. Providing an opportunity to the assessee to file a reply to the show cause notice or to present its case and opportunity of hearing are the k
It has already been discussed in detail in the previous cases that in what circumstances the extended period can be invoked. Section 73(1) of the Finance Act defines the situation when extended period would be invokable i.e., in case of 'suppression of fact'; 'fraud'; 'collusion' or 'wilful misstate
Section 67 of the Finance Act prescribes 'Valuation of taxable services for charging service tax'. It explains what to be included in the 'Consideration' and what is to be excluded from the value of taxable services.
After the introduction of the GST laws, a confusion arose in the industry as to whether the damages claimed by the assessee/companies, such as liquidated damages, forfeiture of surety bond, earnest money, security deposit, bank guarantee etc. would attract GST or not. The indu…
Section 73(1) of the Finance Act defines the situation when extended period would be invokable i.e., in case of 'suppression of fact'; 'fraud'; 'collusion' or 'wilful misstatement.' Section 11A of the Central Excise Act, is para materia to Section 73(1). It is quite clear that extended period of lim