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 December 2016 Year 2016 This

Just because the Nepalese suppliers had billed the appellants ...


Separate Billing by Nepalese Suppliers Excludes Appellants from Being Classified as Goods Transport Agency Service Recipients.

December 15, 2016

Case Laws     Service Tax     AT

Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - appellants cannot be treated as recipients of GTA services - AT

View Source

 


 

You may also like:

  1. Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the...

  2. GTA Service – reverse charge mechanism - is appellant receiving GTA services from exporter? - Just because the Nepalese suppliers had billed the appellants separately...

  3. Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not...

  4. Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the...

  5. The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

  6. The appellant had furnished all relevant documents, including inspection certificates, test certificates containing composition of alloys, and invoices, along with the...

  7. Classification of goods - import of two seed processing lines for seed processing plant, each with an intake capacity of 10 tons per hour - partial shipment / part...

  8. Reimbursement of expenses - Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith...

  9. Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

  10. Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the...

  11. C.Govt. Prescribes Rules for generation of e-way bills / challan - when to be generated by the supplier of goods, recipient of goods or by the transporter of goods,...

  12. Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under...

  13. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  14. Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

  15. Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals...

 

Quick Updates:Latest Updates