๐๐๐ฆ๐ง๐๐ง ๐ก๐ฒ๐ ๐๐ฒ๐น๐ต๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ ๐ง๐ฎ๐ ๐ผ๐ป ๐ฅ๐ฒ๐ป๐ ๐ณ๐ผ๐ฟ ๐๐๐๐ ๐๐ฟ๐ฒ๐ฒ ๐ฆ๐ต๐ผ๐ฝ๐ ๐ข ๐ง๐ต๐ฒ ๐๐ผ๐๐ฟ๐ ๐ต๐ฒ๐น๐ฑ: Service tax is not leviable on rent and other charges for operating duty free shops at the airport. Limitation period does not apply as tax was collected without authority. Refund allowed.
about 14 hours ago
๐๐๐ฆ๐ง๐๐ง ๐๐ต๐ฒ๐ป๐ป๐ฎ๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ ๐ง๐ฎ๐ ๐ผ๐ป ๐ฅ๐ฒ๐ถ๐บ๐ฏ๐๐ฟ๐๐ฎ๐ฏ๐น๐ฒ ๐๐ ๐ฝ๐ฒ๐ป๐๐ฒ๐ ๐ข ๐ง๐ต๐ฒ ๐๐ผ๐๐ฟ๐ ๐ต๐ฒ๐น๐ฑ: Service tax is not leviable on reimbursable expenses. Appeal allowed.
about 15 hours ago
๐๐๐ฆ๐ง๐๐ง ๐๐ต๐บ๐ฒ๐ฑ๐ฎ๐ฏ๐ฎ๐ฑ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ฒ๐ป๐๐ฎ๐ ๐๐ฟ๐ฒ๐ฑ๐ถ๐ ๐ณ๐ผ๐ฟ ๐&๐ ๐ฎ๐ป๐ฑ ๐ฆ๐๐ญ ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ๐ ๐ข ๐ง๐ต๐ฒ ๐๐ผ๐๐ฟ๐ ๐ต๐ฒ๐น๐ฑ: Services provided in Jammu & Kashmir and to SEZ units are not exempted services; therefore, no reversal of Cenvat credit is required. Appeal allowed.
about 16 hours ago
๐๐๐ท๐ฎ๐ฟ๐ฎ๐ ๐๐ถ๐ด๐ต ๐๐ผ๐๐ฟ๐ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฆ๐ฉ๐๐๐ฅ ๐ฆ๐ฐ๐ต๐ฒ๐บ๐ฒ ๐ฃ๐ฎ๐๐บ๐ฒ๐ป๐ ๐ข ๐ง๐ต๐ฒ ๐๐ผ๐๐ฟ๐ ๐ต๐ฒ๐น๐ฑ: Deposit under SVLDR scheme made on time; technical glitch recredited payment, absolving petitioner of liability. Petition allowed.
about 17 hours ago
๐๐๐ฆ๐ง๐๐ง ๐๐ต๐บ๐ฒ๐ฑ๐ฎ๐ฏ๐ฎ๐ฑ: ๐ ๐ฎ๐ฐ๐ต๐ถ๐ป๐ถ๐ป๐ด ๐ผ๐ณ ๐๐ฎ๐๐๐ถ๐ป๐ด ๐๐บ๐ผ๐๐ป๐๐ ๐๐ผ ๐ ๐ฎ๐ป๐๐ณ๐ฎ๐ฐ๐๐๐ฟ๐ฒ; ๐ง๐ต๐ฟ๐ฒ๐๐ต๐ผ๐น๐ฑ ๐๐ ๐ฒ๐บ๐ฝ๐๐ถ๐ผ๐ป ๐๐ฝ๐ฝ๐น๐ถ๐ฒ๐ ๐๐ผ ๐ฅ๐ฒ๐ป๐๐ถ๐ป๐ด ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ๐ ๐ข ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น'๐ ๐๐ฒ๐น๐ฑ: Machining of castings is manufacturing, exempt from BAS; renting services fall below threshold exemption, no service tax liability.
1 day ago
๐๐๐ฆ๐ง๐๐ง ๐ก๐ฒ๐ ๐๐ฒ๐น๐ต๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฅ๐ฒ๐๐ฒ๐ฟ๐๐ฒ ๐๐ต๐ฎ๐ฟ๐ด๐ฒ ๐ฎ๐ป๐ฑ ๐๐ผ๐ฟ๐ฒ๐ถ๐ด๐ป ๐๐๐ฟ๐ฟ๐ฒ๐ป๐ฐ๐ ๐๐ ๐ฝ๐ฒ๐ป๐ฑ๐ถ๐๐๐ฟ๐ฒ ๐ข ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น'๐ ๐๐ฒ๐น๐ฑ: "Service tax is not payable under reverse charge for foreign currency expenses on business promotion activities where the place of supply is outside India, and payments are directly made by the appellant. Appeal allowed."
1 day ago
๐๐ฒ๐๐๐ฎ๐ ๐ ๐๐บ๐ฏ๐ฎ๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฅ๐ฒ๐ณ๐๐ป๐ฑ ๐๐น๐ฎ๐ถ๐บ๐ ๐ณ๐ผ๐ฟ ๐ฆ๐๐ญ ๐จ๐ป๐ถ๐๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Refund claims cannot be denied without issuing notice under Rule 14 of the CENVAT Credit Rules, 2004. Attested photocopies of invoices can be accepted as proof of payment of duty. Appeal partly allowed."
1 day ago
๐๐ฒ๐๐๐ฎ๐ ๐ ๐๐บ๐ฏ๐ฎ๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฅ๐ฒ๐ณ๐๐ป๐ฑ ๐๐น๐ฎ๐ถ๐บ ๐ณ๐ผ๐ฟ ๐๐ ๐ฐ๐ฒ๐๐ ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ ๐ง๐ฎ๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Refund claim is not allowed as the Appellant had not filed a revised return as provided by the law. When the statute prescribes a specific manner, it must be strictly followed. Appeal dismissed."
1 day ago
๐๐ฒ๐๐๐ฎ๐ ๐๐ต๐ฒ๐ป๐ป๐ฎ๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐ฆ๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ๐ ๐ฏ๐ ๐๐ผ๐บ๐บ๐ผ๐ป ๐๐ณ๐ณ๐น๐๐ฒ๐ป๐ ๐ง๐ฟ๐ฒ๐ฎ๐๐บ๐ฒ๐ป๐ ๐ฃ๐น๐ฎ๐ป๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "Service tax is not payable on the services provided by the operators of Common Effluent Treatment Plant for the treatment of effluent. Appeal allowed."
3 days ago
๐๐ฒ๐๐๐ฎ๐ ๐ ๐๐บ๐ฏ๐ฎ๐ถ ๐ฅ๐๐น๐ถ๐ป๐ด ๐ผ๐ป ๐๐ฒ๐ป๐๐ฎ๐ ๐๐ฟ๐ฒ๐ฑ๐ถ๐ ๐ฎ๐ป๐ฑ ๐ฅ๐ฒ๐ณ๐๐ป๐ฑ ๐๐น๐ฎ๐ถ๐บ๐ ๐ข ๐ง๐ต๐ฒ ๐ง๐ฟ๐ถ๐ฏ๐๐ป๐ฎ๐น ๐ต๐ฒ๐น๐ฑ: "The correctness of availment of Cenvat Credit at the stage of filing of refund claim cannot be questioned, since the statute deals with the situation differently. Refund granted. Appeal allowed."
3 days ago