9911796707
| TMI General Search |
|
Advanced Search Options
Showing 41 to 60 of 866 Records Search Text: vat car service |
| Search Results |
| Acts / Rules (3) Articles (61) Case-Laws (662) Circulars (43) Forum (30) Highlights (1) Manuals (7) News (45) Notifications (14) |
|
2024 (8) TMI 92 - CESTAT CHENNAI The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential relief. It found the denial of CENVAT credit unjustified without disputing the service tax paid by dealers, and technical deficiencies in invoices did not warrant credit denial. The extended period of limitation was correctly invoked, and penalties under Section 78 of the Finance Act, 1994, were justified due to the appellant's deliberate fraud.
2023 (8) TMI 471 - CESTAT CHENNAI The Tribunal dismissed the appeals, upholding the disallowance of CENVAT credit on invoices issued by automobile dealers for unauthorized services, denial of credit on unsigned computer-generated invoices, rejection of credit due to discrepancies in invoices, invocation of extended limitation period due to deliberate evasion, imposition of penalties for fraud, and validation of interest on delayed duty payment. The appellant failed to prove receipt of actual services as described in the invoices, leading to the denial of credit and affirmation of penalties and interest.
2023 (3) TMI 1257 - AUTHORITY FOR ADVANCE RULING, HARYANA The Authority confirmed the applicant's eligibility to seek an advance ruling under the CGST Act, 2017. It ruled that the GST rate for leasing pre-owned cars is determined by Serial no. 17(vi) of Notification No. 11/2017-Central Tax (Rate), applying the same tax rate as new vehicles based on specifications like engine capacity and fuel type. Additionally, compensation cess is applicable according to Notification No. 01/2017-Compensation cess (Rate), as the supply of leasing pre-owned vehicles is not covered by exemptions for old and used vehicles.
2015 (11) TMI 1114 - CESTAT MUMBAI The Tribunal ruled in favor of the appellant, a service station for Maruti Udyog Ltd., regarding the inclusion of amounts received for free servicing in taxable value for service tax. The Tribunal found that the revenue's demand for service tax on free services and handling charges was misconceived as the appellant's services were not rendered to Maruti Udyog Ltd. The judgment emphasized the applicability of precedent and legal reasoning, setting aside the lower authorities' decision and allowing the appeal.
2015 (6) TMI 79 - CESTAT MUMBAI The Tribunal dismissed both appeals, upholding the demand, interest, and penalties imposed by the original authority. The appellant's contentions regarding jurisdiction of the show cause notice, assessment of distribution of credit by the ISD, applicability of Rule 6(5) of the Cenvat Credit Rules, recalculation of demand based on Rule 6(3D), time-barred demand, and penalty under Rule 15A were all rejected by the Tribunal. The extended period of limitation was deemed applicable due to the appellant's failure to indicate credit availed for trading activities, leading to a penalty of Rs. 5,000 being upheld against the appellant as an ISD.
Minutes of the 16th GST Council Meeting held on 11th June 2017 The 16th GST Council meeting on June 11, 2017, in New Delhi, chaired by the Finance Minister, focused on confirming minutes from the previous meeting, approving amendments to GST rules, and discussing rate adjustments based on industry representations. Key decisions included adopting revised minutes with changes, approving GST rules on accounts and records, and increasing the annual turnover threshold for the Composition scheme from Rs. 50 lakh to Rs. 75 lakh. The Council also approved certain exemptions and tax rates for services, including a 5% tax on job work services in textiles, diamond processing, and printing sectors. The next meeting was scheduled for June 18, 2017.
2024 (12) TMI 676 - CESTAT NEW DELHI The tribunal set aside the impugned order, concluding that the appellant's activities were related to the sale of goods, not services, and thus not subject to service tax under the Finance Act, 1994. The tribunal emphasized that discounts and incentives received were part of sales transactions, providing consequential relief to the appellant.
2016 (11) TMI 545 - Supreme Court (LB) The SC held that taxes simpliciter do not infringe Part XIII of the Indian Constitution, and only discriminatory taxes are prohibited by Article 304(a). The compensatory tax theory lacks juristic basis and is rejected. Entry tax validity requires statute-specific examination under Articles 301 and 304. Clauses (a) and (b) of Article 304 are read disjunctively, and a levy violating Article 304(a) cannot be saved by Article 304(b) compliance. States can design fiscal legislation to ensure equal tax burdens on imported and locally produced goods. Discrimination under Article 304(a) refers to hostile protectionism, not mere differentiation.
1984 (11) TMI 301 - BOMBAY HIGH COURT The court held that the "service pool charges" collected by the respondent-dealer were not part of the sale price under the Central Sales Tax Act, 1956. These charges were contributions towards a service promotion pool benefiting distributors and customers after the sale of vehicles, and thus should not be included in the taxable turnover. The decision favored the respondent-assessee, with costs awarded to the respondent.
2023 (5) TMI 1154 - CESTAT CHENNAI The Tribunal held that the cost of spares and accessories reimbursed for free services during the warranty period should not be included in the taxable value for service tax assessment. The demand for service tax was set aside based on Rule 5(1) of the service tax determination of value 2006. Additionally, the Tribunal accepted the appellant's limitation argument, finding no evidence of suppression of facts to justify the extended time limit for issuing the notice. The appeal was allowed, and consequential reliefs were granted.
2018 (10) TMI 1993 - CESTAT NEW DELHI The Tribunal ruled in favor of the appellant, a dealer of Maruti Udyog Limited, in a service tax dispute. It held that incentives received under the dealership agreement are trade discounts not subject to service tax. The sale of spare parts during vehicle servicing was deemed a sale, not a service, exempt from service tax. Charges for assisting customers with vehicle registration and handling fees for vehicle sales were also found not liable for service tax. The appellant's availing of Cenvat credit on input services was settled. The appeal was partially allowed, setting aside the service tax demands and penalties.
Service tax and VAT at same Invoice A user raised a query about receiving a car rental invoice from Telangana that included both service tax and VAT, questioning its correctness. Responses clarified that service tax applies when the service provider retains effective control, while VAT applies if the control is transferred to the user. A detailed explanation was provided, citing legal precedents and guidelines, indicating that both taxes can be applicable due to the deemed sale and service nature of the transaction. The discussion concluded that if the car owner maintains control, both taxes are correctly charged, supported by legal interpretations and contractual evidence.
Liability of service tax A client, an authorized dealer of a car manufacturer, sells preowned cars and pays VAT to the state government. The manufacturer charges a management and warranty fee for certifying these cars. The client inquires whether the profit from these sales and purchases is subject to service tax. The response clarifies that since the client is buying and selling the cars in its own name, these transactions are not subject to service tax.
Clarification regarding changes made or proposed in Budget 2012-2013 The circular outlines changes in the Indian Budget 2012-2013 regarding service tax, focusing on simplifying tax processes and preparing for the Goods and Services Tax (GST). The service tax rate is restored to 12%, and a "Negative List" approach is introduced, taxing all services except those specifically exempted. The Place of Provision of Services Rules, 2012, are introduced to determine the location of service provision for tax purposes. The circular also details changes in valuation rules, Cenvat credit rules, and exemptions, aiming to streamline compliance and reduce litigation. The new rules will replace existing export and import service taxation rules.
2024 (10) TMI 146 - CESTAT KOLKATA The Tribunal allowed the appellant-assessee's appeal, setting aside all demands and penalties regarding service tax on car parking, electricity reimbursement, signage charges, and CENVAT Credit reversal, citing issues of limitation and established precedents. The Revenue's appeal for interest on the electricity reimbursement demand was rejected, as the primary demand was nullified.
2023 (5) TMI 744 - Supreme Court The Court upheld the judgment in Mohd. Ekram Khan, affirming that a credit note issued by a manufacturer to a dealer for replacing defective parts under a warranty constitutes a sale and is subject to sales tax. The Court clarified that when a dealer replaces a defective part from their own stock or purchases it from the market and receives a credit note, this transaction is taxable. The appeals by the dealers were dismissed, and those by the revenue were allowed, confirming the applicability of sales tax in such transactions.
2018 (2) TMI 236 - CESTAT MUMBAI The Tribunal dismissed the appeals, confirming the demand of Service Tax with interest and the imposition of penalties under Section 78 of the Finance Act, 1994. It held that the agreement in question constituted permissive use of the trademark "SWASTIK," subjecting it to Service Tax. The Tribunal rejected arguments regarding VAT payment and non-taxability, upholding the invocation of the extended period for demand and penalties.
2016 (8) TMI 717 - BOMBAY HIGH COURT The court ruled against Monsanto, finding its transactions liable to VAT as they involve a transfer of the right to use goods. In contrast, the court ruled in favor of Subway, determining that its franchise agreements are subject to service tax, not VAT. The court held that the MVAT Act provisions do not apply to Subway's franchise fees and royalties, thereby quashing the assessment orders and notices of demand issued by Maharashtra tax authorities.
SERVICE TAX ON AUTHORISED SERVICE STATION SERVICES - AN OVERVIEW Service tax on services provided by authorized service stations was implemented on July 16, 2001, covering motor cars and two-wheeled vehicles, and later extended to light motor vehicles and multi-utility vehicles from July 1, 2003. Authorized service stations, defined as those authorized by manufacturers, are liable for service tax on services related to repair, reconditioning, or restoration of vehicles. The Finance Act of 2005 further expanded the taxable services to include vehicle restoration and reconditioning. Service tax is applicable on reimbursements from manufacturers for free services provided to customers, while parts and accessories are excluded from the taxable value.
2003 (2) TMI 2 - Supreme Court The Supreme Court held that the Department of Telecommunications (DoT) is considered a "dealer" under the U.P. Trade Tax Act, 1948, as it engages in the transfer of the right to use telephone instruments and systems, falling within the definition of a "sale." The Court clarified that Section 3-F of the U.P. Act applies to rental charges collected by the DoT. Additionally, the State has the legislative competence to levy Trade Tax on telephone services despite the imposition of service tax by the Parliament. The Court directed the DoT to comply with tax obligations and allowed the appeals with costs.
|
