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Apnacar.Com Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) On merits, the adjudicating authority has observed that the appellant’s claim was not supported by any documentary evidences. Further, I also find that the Chartered Accountant certificate furnished by the appellant is given in 2019 while the payments were made in the year 2008. The […]

Way2wealth Brokers Pvt. Ltd Vs Commissioner of Central Tax (Karnataka High Court) The circular dated 03.08.2011 issued by Central Board of Excise and Customs, New Delhi, clarifies that delayed payment charges received by stock brokers are not includible in taxable value as the same are not the charges for providing taxable services. Such charges are […]

Indian Additives Ltd. Vs Commissioner of GST (CESTAT Chennai) The appellants are engaged in the manufacture of additives. They entered into technical assistance agreements with M/s. Chevron Oronite Company LLC, USA. As per the agreement, the appellant is paying royalty to the foreign company on the basis of net sales of the products manufactured by […]

Jagat Janani Services Vs Goods & Service Tax Council (Orissa High Court) The case of the Petitioner is that it has already paid towards service tax Rs.1,41,12,429.94 and towards GST Rs.1,92,66,932/-for the aforementioned period January to December, 2017. It accordingly submits that there has to be a pro-rata reduction of the liability since it is […]

GST has been a relatively new law for a large and diverse taxpayer base such as one in India and it is not quite a surprise that inadvertent errors are committed while complying with the provisions of law. Once such error that the government was aware of and decided to bring into the multifold of […]

Hindustan Zinc Ltd. Vs Commissioner (CESTAT Delhi) Conclusion: CESTAT  quashed the demand for service tax on foreign remittance as assessee had paid the service tax on a higher value than proposed by the Department and also the demand had been dropped for the year 2010-2011, there was no reason why it should not be dropped […]

NSSL (P.) Ltd. Vs Commissioner of Central Excise, CGST & CE, Nagpur (CESTAT Mumbai) NSSL (P.) Ltd. (ppellant) has filed the current appeal being aggrieved against Order-in-Appeal dated November 14, 2018 (OIA) which rejected the refund applications made by the Appellant for claiming of refund of service tax paid under Reverse Charge Mechanism (RCM). The […]