Confusion brought in by the Dept. assessee did not obtain ...

Assessee denied rebate due to departmental confusion and Commissioner's hyper-technical rejection over GTA declaration.

June 29, 2011

Case Laws Service Tax HC

Confusion brought in by the Dept. assessee did not obtain declaration by GTA on consignment note, Comm. erred in rejecting rebate on a hyper-technical view

View Source

← Previous Next →

Confusion brought in by the Dept. assessee did not obtain ...

Assessee denied rebate due to departmental confusion and Commissioner's hyper-technical rejection over GTA declaration.

June 29, 2011

Case Laws Service Tax HC

You may also like:

Short deduction of taxes - Credit to the assessee for TDS deducted denied - the assessee has deducted and deposited TDS within time, but due to a technical error in CPC...

Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

Fees for technical services (FTS) - Though, the departmental authorities have alleged that the make available condition stands satisfied, however, no material has been...

Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining...

The Appellate Tribunal addressed the rejection of the application for registration u/s 80G(5) due to non-receipt of order by the assessee-trust. The Tribunal noted that...

The assessee had not obtained and furnished the Audit Report from the Accountant within the due date. The Tribunal held that the levy of penalty u/s 271B is not...

Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and...

Rebate u/s 88E - Rebate in respect of STT payment - rebate is admissible to the assessee only in respect of the income of an assessee in a previous year, chargeable...

Rebate / refund under Rule 18 while claiming rebate under Rule 19 on Inputs - If the assessee is entitled to get rebate of duty paid on both the items, there was no...

Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of...

The assessee's income received from Indian customers as Fee for Technical Services (FTS)/Fee for Included Services (FIS) u/s 9(1)(vii) of the Act and Article 12(4) of...

Benefits under the MEIS denied - denial solely on the ground of a seeming technical error especially when the eligibility of the writ-applicant is not disputed - It is a...

The assessee, a resident corporate entity providing mobile telecom services in India, challenged the taxability of bandwidth charges remitted to foreign telecom service...

Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

Quick Updates: