17 June 2024


Search Results for Tag : Confirmation

Judgments

Mere mentioning of product in the tariff is not sufficient to attract excise levy(18.10.2016)

Appellant is engaged in the manufacture of dry battery cell liable to central excise duty. They were availing Cenvat Credit of duty paid on inputs and.....

Tags : Demand, Penalty, Confirmation

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Extra consideration received for subject goods in form of subsidy or otherwise has to be treated as part of assessable value(30.03.2017)

Appellant is in appeal against Order-in-Original passed by Commissioner, whereunder various demands along with interest and equivalent penalties have .....

Tags : Demand, Confirmation, Validity

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Sale price realized by an Assessee be regarded as price inclusive of excise duty(15.05.2017)

In present case, Appellant was manufacturing un-branded Soft Drink Concentrates and were classifying said goods prior to April 2005 under six digit cl.....

Tags : Demand, Confirmation, Validity

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Statement of person relied upon in confirming demand be allowed to be cross-examined(13.06.2017)

Appellants are engaged in manufacture of copper tubes and availed benefit of CENVAT credit on various inputs, including copper ingots. On basis of inv.....

Tags : Witnesses, Cross-examination, Demand, Confirmation

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Demand cannot be sustained unless all relied documents have been furnished to Appellant to enable them to defend themselves(07.06.2017)

Appellant is engaged in manufacture of brass, zinc, nickel, tin and lead alloys falling under Tariff Subheading 74.03 of 1st schedule to Central Excis.....

Tags : Demand, Confirmation, Validity

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Handling of transportation of goods, by itself unless it is an organised activity would not fall within definition of cargo handling service(10.07.2017)

In facts of present case, Respondent was engaged in providing services relating to shifting and loading of railway sleepers to M/s. Rural Engineering .....

Tags : Demand, Confirmation, Validity

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When the actual cost towards handling charges are available, notional addition is not legally tenable(23.08.2017)

The Appellant is engaged in air transport business both in domestic and international sector. They operate some of their air crafts in domestic sector.....

Tags : Demand, Penalty, Confirmation, Legality

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To hold the product as excisable, actual marketing or sale of goods is not necessary(12.10.2017)

In facts of present case, the Respondent is a manufacturer of agarbathi perfumes. The agarbathi perfumes are odoriferous compound prepared by the Resp.....

Tags : Demand, Confirmation, Validity

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Reimbursable cost of expenditure is to be treated as a consideration for taxable services(08.12.2017)

Instant appeals are against the common impugned order of Commissioner of Service Tax. Both Revenue as well as the Assesses preferred appeal. The Appel.....

Tags : Demand, Confirmation, Validity

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In absence of investigation of consignee/buyer of goods, demand is not sustainable(13.12.2017)

In facts of the case, based upon search by the officers of Directorate General of Central Excise Intelligence, Assessee-appellant was issued with Sho.....

Tags : Demand, Confirmation, Validity

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Payment of duty at enhanced value and clearance of goods in urgency cannot exclude or preclude Assessee form challenging assessed bill of entry(28.06.2018)

In facts of present appeal, the Appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2.....

Tags : Demand, Confirmation, Differential duty

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CENVAT credit on GTA service is not eligible from factory to buyer's premises and eligible only upto place of removal which is factory gate(09.07.2018)

The Appellants are manufacturers of radiators and parts and are availing the facility of CENVAT credit of duty paid on inputs and service tax paid for.....

Tags : Credit, Eligibility, Demand, Confirmation

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When adopting a particular process, if a transformation takes place, which makes the changes in the character and usage of the product, the process would amount to "manufacture"(23.07.2018)

The Appellants herein are the house labour contractors of Larsen & Toubro Ltd. (L & T) who is the principal manufacturer of transmission towers and is.....

Tags : Demand, Confirmation, Validity

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Institute in academics, cannot be presumed, to have a lack of clarity qua the language of legal provisions and respective notifications/circulars(30.07.2018)

The facts relevant in present case are that, IILM Institute of Higher Education is being run by a charitable society registered under Societies Regist.....

Tags : Demand, Confirmation, Validity

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Deemed exports cannot be clubbed for the purpose of calculation of clearances in DTA(14.08.2018)

Present appeals have been filed by Surya Life Sciences Limited and its director against confirmation of demand of duty and imposition of penalties. Le.....

Tags : Demand, Confirmation, Validity

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For invoking extended period of limitation, there should be an intention to evade duty(14.09.2018)

The Appellants are having a unit of Maidens Hotels for providing Renting of Immovable Property Services, Mandap Keeper Service, Dry Cleaning Services,.....

Tags : Demand, Confirmation, Validity

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Transaction value is a normal price at which such goods are ordinarily sold by Assessee to a buyer where buyer is not related persons and price is sole consideration(15.11.2018)

The Appellants are engaged in manufacture of sponge iron, ingots, billets and silicon manganese. They are availing the credit of Cenvat duty paid on i.....

Tags : Demand, Confirmation, Validity

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Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax(04.12.2018)

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of.....

Tags : Demand, Confirmation, Extended period, Legality

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CENVAT credit can be availed on the basis of debit notes(14.12.2018)

In instant matter, the Appellant herein is a Public Sector Undertaking engaged in manufacture of various petroleum products and have been availing the.....

Tags : Demand, Penalty, Confirmation

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Notifications & Circulars

Powers conferred by Section 405 of the Companies Act, 2013(22.01.2019)

S.O.368(E).--Whereas, the Central Government vide notification number S.O. 5622(E), dated the 2nd November, 2018 has directed that all companies, who .....

Tags : Powers, Provision, Confirmation

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When Appellant has reversed Credit as per Rule 6(3A)(ii) of CCR, 2004, Department cannot insist Appellant to pay an amount equal to 6% of value of the exempted services/products(11.02.2019)

The Appellants are engaged in providing 'Beauty Treatment Service' and 'Health Club and Fitness Service'. They are also engaged in trading activity an.....

Tags : Demand, Confirmation, Validity

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Once duty has been demanded on finished goods cleared in DTA, no duty demand can be made on the raw material(21.05.2019)

The Appellant No. 1 is a 100% EOU engaged in the manufacture of Polyester Twisted Yarn (PTY). One of the raw materials used by the Appellant No. 1 to .....

Tags : Demand, Confirmation, Legality

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Charge of clandestine clearance cannot be established merely on basis of statement of Director(14.06.2019)

In facts of instant case, Appellant No. (1) is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985 a.....

Tags : Demand, Confirmation, Legality

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Sub-contractor is independently liable to pay service tax even though service tax liability has been discharged by main contractor(05.08.2019)

The brief facts of the case are that, the Appellant had obtained work orders from Gujarat State Police Housing Corporation Limited (GSPHCL) and accord.....

Tags : Demand, Confirmation, Legality

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Trading is an exempted service, Rule 6(3) of CENVAT Credit Rules applies in case credit has been taken on input/input services used in trading activity(07.08.2019)

The Appellant is a manufacturer of air conditioners and refrigeration products. They also undertake works contract service, erection commissioning and.....

Tags : Demand, Confirmation, Legality

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Once goods were certified to be warehoused by consignee, consigner cannot be held responsible for contravention of law(12.09.2019)

The brief facts of the case are that, the Appellants are engaged in the manufacture of Polyester Knitted Fabrics from Polyester Yarn. They are clearin.....

Tags : Demand, Penalty, Confirmation

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When contract between service provider and service recipient is of manufacturing, demand under man power supply cannot be made(18.10.2019)

The brief facts of the case are that, the Appellant entered into agreement with Nirma Limited, Bhavnagar (Nirma) accordingly to which the Appellant wa.....

Tags : Demand, Confirmation, Legality

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Where shortage was insignificantly low as compared to total production and in absence of any positive evidence of clandestine removal, charge of clandestine removal cannot be sustained(01.11.2019)

Present appeal has been filed by Appellant against the confirmation of demand of Central Excise, interest and imposition of penalty under Section 11AC.....

Tags : Demand, Confirmation, Legality

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No service tax liability accrues from pure sale un-associated with any service component(13.12.2019)

The Appellant is a manufacturer of pharmaceutical products as well as trader. Proportionate denial of CENVAT credits taken on trading which was consid.....

Tags : Demand, Confirmation, Legality

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For minor procedural lapse, substantial benefit cannot be denied(14.02.2020)

The Appellant is a manufacturer of dutiable goods-HDPE Pipes/LLDPE Pipes. PVC Moldings, fittings, etc. which are dutiable and also manufacturer of exe.....

Tags : Demand, Confirmation, Legality

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Grant of exclusive right to use the “know-how” would not fall in definition of Intellectual Property Right (IPR) for levying tax under Section 65(105)(zzr) of the Finance Act(08.06.2020)

Present Appeal has been filed to assail the order passed by the Commissioner to the extent it confirms the demand made under “intellectual property ri.....

Tags : Demand, Confirmation, Legality

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Clandestine removal has to be established beyond doubt by adducing strong, sufficient and positive evidence and burden of proving the same is on Department(13.07.2020)

In facts of present case, the Appellant was issued a show cause notice proposing the recovery of excise duty amounting to Rs. 7,61,199 alongwith the d.....

Tags : Demand, Confirmation, Legality

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Competent authority being a creature of the statute cannot act beyond its statutory jurisdiction(02.09.2020)

The Appellant is aggrieved by the order of the High Court affirming the demand by Respondent No. 1 for Rs. 51,97,196 plus interest, penalty and recove.....

Tags : Demand, Confirmation, Legality

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If the invoice issued by manufacturer contains details of Assessee as consignee, they are entitled to Cenvat credit even if the buyer is unregistered(09.11.2020)

The facts of the case in brief are that, the Appellant is engaged in the manufacture of Pully, Belt Conveyor, parts and components of Conveyor System......

Tags : Demand, Confirmation, Legality

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Ownership of goods is immaterial for the purpose of fixing duty liability(13.01.2021)

Present Appeal has been filed against confirmation of demand of Central excise, Interest and Imposition of Penalty. Learned Counsel for the Appellant .....

Tags : Demand, Confirmation, Legality

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If there is a legal dispute which involved interpretation of law, mala-fide intention with intent to evade payment of service tax cannot be attributed to the assessee(19.04.2021)

The brief facts of the case are that, the Appellants were engaged in supply of manpower to various industrial organizations as per the arrangements wi.....

Tags : Demand, Confirmation, Legality

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Unless the fees is for provision of information/data, the arrangement cannot fall under OIDAR for levy of service tax(05.07.2021)

Appeals have been filed to assail the order by which the two show cause notices have been adjudicated upon and service tax amounting to Rs. 2,02,31,14.....

Tags : Demand, Confirmation, Legality

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Substantive right cannot be denied merely on procedural irregularity(12.07.2021)

The present appeal is directed against the impugned order passed by the Commissioner of Central Tax (Appeals) whereby the Commissioner has rejected th.....

Tags : Demand, Confirmation, Validity

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Activity of Freight Forwarding per se is not includible in CHA Services(26.07.2021)

The present appeal is directed against the impugned order passed by the Commissioner of Service Tax, confirming the demand of service tax of Rs. 84,81.....

Tags : Demand, Confirmation, Legality

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When the notification is very clear, there is no scope for entertaining any interpretation(31.08.2021)

The Appellant is engaged in the manufacture of cookies, biscuits, cakes, chocolates, sugar confectionaries; appellant was availing exemption under 8/2.....

Tags : Demand, Confirmation, Legality

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Notes of HSN can be relied upon to decide the classification(04.10.2021)

The Appellant is a manufacturer of medical and dental equipment and furniture and is registered with Central Excise department. Its records were audit.....

Tags : Demand, Confirmation, Legality

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Charge of clandestine clearance is a serious charge and the onus to prove the same is on the Revenue by adducing concrete and cogent evidence(21.12.2021)

The instant Appeal has been filed by the assessee (Appellant) against the Order-in-Original passed by the learned Commissioner, confirming the demand .....

Tags : Demand, Confirmation, Legality

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There has to be some concrete evidence which would show clandestine manufacture of goods(27.12.2021)

The Appellants are engaged in the manufacture of copper ingots. A show cause notice was served upon the Appellant proposing the recovery of amount of .....

Tags : Demand, Confirmation, Legality

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Provisions of Section 9D of the Central Excise Act, 1944 are mandatory in nature and have to be followed by the Adjudicating Authority, the absence of which vitiates the adjudicating process(06.01.2022)

The Appellant is a trader of Iron & Steel products and is engaged in purchase and sale of CTD/TMT bars. According to the Department, present is a case.....

Tags : Demand, Confirmation, Validity

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Service tax can be levied only if consignment notes are issued(27.01.2022)

Present appeal has been filed to assail the order passed by the Commissioner, Customs, Central Excise & Service Tax, Commissionerate, confirming the d.....

Tags : Demand, Confirmation, Legality

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Once the Excise duty has been paid on DTA clearances, no customs duty can be demanded on raw material(31.01.2022)

In facts of present case, the Appellant, a 100% EOU, during the period September 2003 to November 2003 was engaged in manufacture of Texturized Yarn, .....

Tags : Demand, Confirmation, Legality

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VAT and service tax are mutually exclusive and cannot be simultaneously levied(07.02.2022)

The Appellants are engaged in the business of supply, erection, commissioning and maintenance and repairs of lifts, elevators. They hold Central Excis.....

Tags : Demand, Confirmation, Legality

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In absence of any consideration paid for the alleged commission agent services, no service tax can be demanded(07.02.2022)

The Appellant are merchant exporter and engaged in export of textiles goods such as fabrics, scarves, sarees, dress materials etc. to various countrie.....

Tags : Demand, Confirmation, Legality

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Where addition has been made on estimation basis, no penalty under Section 271(1)(c) of IT Act could be made qua such addition(16.02.2022)

Present appeal is filed by the assessee against order passed by the Learned Commissioner of Income-tax (Appeals) relating to the assessment year 2010-.....

Tags : Penalty, Confirmation, Legality

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Highest Bidder has no vested right to have the public auction concluded in his favour(02.03.2022)

The instant appeal arises from the judgment and order passed by the Division Bench of the High Court setting aside the order passed by the Financial C.....

Tags : Auction sale, Confirmation, Validity

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Electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service(11.04.2022)

In present case, an enquiry was conducted against the Appellant and on verification of documents, department noticed that, assessee are providing 'Bus.....

Tags : Demand, Confirmation, Legality

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Bank can avail credit of the Service Tax on the deposit insurance service provided by DICGC(10.06.2022)

In facts of present case, on the basis of intelligence received that the Appellant-bank had wrongly availed CENVAT Credit in respect of the Service Ta.....

Tags : Demand, Confirmation, Legality

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Once there is no suppression of facts, question of imposition of penalty does not arise(10.06.2022)

The Appellants in the present case are engaged in the manufacture of Sponge Iron, Ingot, Billet, Silico Manganese etc. They are also availing the Cenv.....

Tags : Demand, Penalty, Confirmation

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IT services provided by Assessee to associate Company in USA amounts to export of service(06.06.2022)

The issue involved in the present case is that whether the IT Service provided by the Appellant to their associate company Celtic Cross Holding Inc. U.....

Tags : Demand, Confirmation, Legality

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Buyer's premises cannot in law be a "place of removal" under Section 4 of Central Excise Act(30.06.2022)

The Appellants are engaged in manufacture of excisable goods. During the scrutiny of their records, it was noticed that the Appellants were recovering.....

Tags : Demand, Confirmation, Legality

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If interest-free funds available with the assessee exceed the investments made in funds yielding exempt income, then no disallowance is called for(15.07.2022)

Present is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) on ground that, CIT(A) has grossly erred in c.....

Tags : Disallowance, Confirmation, Legality

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News

Allahabad HC: Weapon's Recovery from Place Unknown to Everyone Underlines Confirmation Theory(09.09.2022)

Allahabad High Court has held that recovery of weapon by accused from a place unknown to anybody else including the investigating officer is a fact th.....

Tags : Allahabad High Court, Recovery of Weapon, Confirmation Theory

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Mere shortage cannot ipso facto lead to the allegation of clandestine removal(13.09.2022)

Present appeal has been filed challenging the Order-in-Appeal passed by the Commissioner (Appeals), by which the learned Commissioner dismissed the ap.....

Tags : Demand, Confirmation, Penalty

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Only profit element in excess stock should be brought under the purview of the tax(16.03.2023)

The assessee is a private limited company engaged in rice bran (solvent) and rice bran oil refinery. A survey was conducted under Section 133A of the .....

Tags : Assessment, Addition, Confirmation

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Commission paid to Managing Director for services rendered by him as per terms of payment is eligible as deduction under Section 36(1)(ii) of IT Act(05.09.2023)

The only issue to be decided in present appeal is as to whether the learned CIT(A) was justified in confirming the disallowances to Director's commiss.....

Tags : Assessment, Disallowance, Confirmation

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Kar. HC: Continuing in Service After Expiry of Probation Period Doesn't Imply Automatic Confirmation(27.09.2023)

Karnataka High Court has held that by mere expiry of period of probation and continuing in service after expiry of the period of probation, a civil se.....

Tags : Karnataka High Court, Probation, Confirmation

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Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed, even if, the activity not amount to manufacture(14.12.2023)

In facts of present case, the Appellant is engaged in the manufacture of excisable goods viz. Electric Resistance Welded (ERW) Steel Tubes. They avail.....

Tags : Demand, Confirmation, Legality

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TDS deposited to IT Department in relation to the payment made to foreign service provider over and above invoice value of services, is not liable to service tax(31.01.2024)

The Appellant has imported services like testing, auditing, consultancy etc. from outside India against a consideration. Show Cause Notice was issued .....

Tags : Demand, Confirmation, Legality

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Mere failure to pay duty without any collusion, fraud or willful misstatement not sufficient to invoke extended period of limitation(30.01.2024)

The facts of the case are that the Appellant was engaged by Steel Works Construction Limited (HSCL) and Baghel Infrastructure Private Limited, Relianc.....

Tags : SCN, Demand, Confirmation

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A penal statute is required to be construed strictly, it is not open to expand the scope of the words used in a penal statute so as to fasten liability(05.02.2024)

Present is an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) to quash the complaint lodged by the Income Tax Authorities.....

Tags : Penalty, Confirmation, Legality

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Security service provided by the police department to various agencies and consideration received by them is not liable to service tax under security agency service(15.02.2024)

The issue involved is that the service of security escort/ detecting agency provided by the Police Commissioner, Surat and consideration received thei.....

Tags : Demand, Confirmation, Legality

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Transfer of ownership takes place at the factory gate, when the goods are delivered(14.02.2024)

The Respondent is engaged in the manufacture of "M.S. Fabricated Hot Dip Galvanized Steel Structures (Tower)". During the course of Audit, it was obse.....

Tags : Demand, Confirmation, Legality

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Demand cannot be confirmed by comparing the ST -3 returns with balance sheet figures, in the absence of any evidence to the contrary(29.02.2024)

In facts of the present case, in the course of an audit by the Audit Commissionerate, the figures of ST-3 Returns filed during the period April 2015 t.....

Tags : Demand, Confirmation, Legality

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Any activity which is directly or indirectly in relation to manufacture would be eligible for credit(04.03.2024)

The appellant is engaged in manufacture of "Epoxy Resins and Hardeners" and holds Central Excise registration. During the course of verification of th.....

Tags : Demand, Confirmation, Penalty

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Freight/insurance amount is not includable in assessable value of goods for charging excise duty(05.04.2024)

In present matter, the Appellant entered in contract with IOCL, HPCL. As per the contract the appellant is responsible for delivery of goods to the de.....

Tags : Demand, Confirmation, Legality

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Reimbursable expenses are not includible in the taxable value of services(19.04.2024)

The Appellant is in appeal against the impugned order wherein the demand of service tax has been raised on account of non-inclusion on reimbursable ex.....

Tags : Demand, Confirmation, Legality

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Vehicles hired through a contract for transportation of the goods does not make Appellant liable to service tax(20.05.2024)

The appellants are manufacturers and suppliers of Pre-Stressed Concrete Poles (PSC Poles) for the Kerala State Electricity Board (KSEB). The transport.....

Tags : Demand, Confirmation, Legality

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Activity of cutting, shearing, welding etc., on the goods amounts to manufacturing and therefore, cannot be taxed under Business Auxiliary Services(27.05.2024)

In present case, the Appellant is engaged in undertaking job work in the nature of bending, cutting, shearing and punching on goods fabricated / manuf.....

Tags : Demand, Confirmation, Legality

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Extended period of limitation cannot be invoked when there is no intention to evade payment of Service Tax(04.06.2024)

In facts of present case, the Appellant have executed two work orders dated 31.07.2007 and 24.03.2007 for their client viz. Vedanta Aluminium Limited,.....

Tags : Demand, Confirmation, Legality

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