M/s. Tata Motors Limited Vs Commissioner Of Central Excise
.... 010 (252) E.L.T. 265 (Tri. – Kol.)] 6.4. It is further submitted by the appellant that in an exactly similar dispute raised by the Department for the period April to July 1994 and February to April 1995, the ld. Joint Commissioner, Central Excise, Jamshedpur vide Order-in-Original No. 57-6 ...
Customs, Excise And Service Tax Appellate, Kolkata
Sepulchre Brothers Pvt. Ltd. Vs Commissioner Of GST & Central Excise
.... itiated. The same was allowed. During the subsequent hearings the learned AR has shown correspondences with the Department dated 10/11/2023 and 13/02/2024 for which the R and T Section, GST North Commissionerate, Chennai has replied by email dated 14/02/2024, stating that there is no file in R&a ...
Customs, Excise And Service Tax Appellate, Chennai
Commissioner Of Customs (Port), Kolkata Vs M/S.Vaishno Maa Overseas
.... ertaking of a survey is not improper. However, such a survey, more than a decade after the import and, that too, after remand was ordered by the Tribunal, does not appear to the intent of the decision of the Tribunal. The remand order is specific in directing that the margin of profit, ascertain ...
Customs, Excise And Service Tax Appellate, Kolkata
M/s Syntel Private Limited Vs Commissioner Of Central GST & Central Excise, Mumbai East
.... has called for copy of challan evidencing payment of Service Tax and Swachcha Bharat Cess (SBC). All these invoices are raised by various vendors/service providers i.e. M/s. Aditya & Associates, M/s. Amar Raut, M/s. Sundeep Puri Associates & Advocates M/s. Fredun E. Devitre, M/s. DPS La ...
Customs, Excise And Service Tax Appellate, Mumbai
M/S. GAP International Sourcing (India) Pvt. Ltd Vs Commissioner (Appeals � I), Service Tax
.... 5.46 and could do no more. He submitted that they acted bona fide in the interests of Revenue in not accepting a claim which, they felt, was not tenable. 6. Sri Reddy is perhaps right in saying that the officers were not actuated by any mala fides in passing the impugned orders. They perhap ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/s Delhi Photocopiers Vs Commissioner Of Customs (Port), Kolkata
.... e before this Tribunal and requested that the matter be remanded back to the adjudicating authority for considering the fresh Certificate issued by the Chartered Accountant. He also relied on the decision of this Tribunal in the case of Skylark Office Machines v. Commissioner of Customs (Port), ...
Customs, Excise And Service Tax Appellate, Kolkata
M/s. M.A. Enterprise Vs Commissioner Of Central Excise And Service Tax
.... for use as an input service by another service provider does not alter the taxability of the service provided.” 8.2. From the above, we observe that after issue of the Circular mentioned above, there is no ambiguity regarding the liability of a sub-contractor to pay Service Tax even in case ...
Customs, Excise And Service Tax Appellate, Kolkata
N. Arunachalam & Co Vs Commissioner Of GST And Central Excise
.... the category of service had set aside the demand observing that the demand cannot sustain when the proper category of service has not been stated in the Show Cause Notice. The Ld. Counsel relied upon Final Order No. 40392/2024 dated 28.03.2024 in the case of NPS Construction Vs. Commissioner of ...
Customs, Excise And Service Tax Appellate, Chennai
Commissioner Of Central Goods, Service Tax & Central Excise-Delhi I Vs Ambassador Sky Chef
.... n was not applicable during the period in question. But, the definition of services in Finance Act, 1994 itself fully captures, said the intent of the said Notification No. 12/2003. Finally, it is submitted by the Learned Counsel for respondent that the extended period has also been wrongly invo ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/S. Gayrams Shipping Services Vs Commissioner Of Central Excise
.... they allowed the said classification without any objection. The respondent did not raise any objection to the adopted classification even though the description of the export goods was correctly declared. Further, I find that it is not only the appellant who has followed this classification wit ...
Customs, Excise And Service Tax Appellate, Chennai
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