Service Tax Judgements
Recipient can’t be asked to pay ST under reverse charge, if ST paid by service provider
In a recent judgement dated 18.03.2013 delivered by CESTAT Ahd Bench in the case of Angiplast (P) Ltd. vs CST, Ahemdabad, it has been held that Recipient cannot be asked to pay service tax under reverse charge, if service tax discharged by service provider. Section 65(50b), read with section 68, of the Finance Act, 1994…
Read MoreNo service rendered, no requirement to file ST Returns, as not liable to pay ST : Kolkata CESTAT
Section 70 of the Finance Act, 1994 read with rule 7C of the Service Tax Rules, 1994 – Furnishing of returns – Assessee, a construction service provider, having registration under service tax, filed six NIL returns in Form ST-3 form for April, 2005 to March, 2008 on 18-11-2008 – Department sought levy of late fees…
Read MoreKerala HC holds Service Tax on AC Bar Restaurants & Hotels as Unconstitutional
The constitutional validity of the aforesaid amendment as made by the Finance Act, 2011 was challenged before the Hon’ble Kerala High Court by “the Kerala Classified Hotels and Resorts Association” vide WP(C) 14045 of 2011 and other Hotels and Restaurants contending that the aforesaid levy by the Central Government deviates form the subject matter falling…
Read MoreAssessee can seek cross-examination of witnesses whose statements have been relied on to confirm charge of evasion against him; and any denial thereto may amount to violation of principles of natural justice and entire adjudication proceedings would be liable to be set aside : Gujarat HC
Assessee can seek cross-examination of witnesses whose statements have been relied on to confirm charge of evasion against him; and any denial thereto may amount to violation of principles of natural justice and entire adjudication proceedings would be liable to be set aside : Gujarat HC Gujarat Cypromet Ltd
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