Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Denial of rebate claim - Export of Business Auxiliary Services - ...

Case Laws     Service Tax

February 4, 2015

Denial of rebate claim - Export of Business Auxiliary Services - Notification No. 12/2005-ST - contravention of not following the procedure of filing the declaration is indeed a procedural formality, for contravention of which substantial justice cannot be denied - AT

View Source

 


 

You may also like:

  1. Rejection of rebate claim - Notification No. 12/2005-S.T., dated 19-4-2005 - Input services used in development of software exported out of India - mistake in filing of...

  2. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  3. Rebate claim - export of services - the claim of rebate of Service Tax under Export of Service Rules, 2005 and refund of CENVAT Credit u/r 5 of the CCR are mutually...

  4. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  5. Refund of unutilized cenvat credit - Export of services - lower Authorities mixed up the two issues - NTF 12/05-ST issued under Rule 5 of the Export of Service Rules,...

  6. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

  7. Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export...

  8. Where appellant provided Business Auxiliary Services only to their clients abroad and their output services were being exclusively exported, they were not required to...

  9. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

  10. Claim of rebate for service tax paid on specified services used for export of goods from July 2012 to December 2013. The rebate claims were rejected on grounds of...

  11. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

  12. Export of services - claim of rebate - omitting to mention amount of service tax on the invoices when there is documentary evidence showing payment of service tax in the...

  13. Rebate claim - notification No. 12/2005 ST - was not filed - even though non filing of declaration is only procedural, rebate will not be admissible. - AT

  14. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

  15. Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

 

Quick Updates:Latest Updates