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 January 2017 Year 2017 This

Exemption under N/N. 12/03-ST dated 20.01.2003 - retreading the ...


Exemption for Tyre Retreading Services Restored After Incorrect Reversal by First Appellate Authority in Ex Parte Proceedings.

January 21, 2017

Case Laws     Service Tax     AT

Exemption under N/N. 12/03-ST dated 20.01.2003 - retreading the tyres - The first Appellate Authority reversed to the decision (of original authority who has allowed the exemption) in his ex parte proceedings wrongly - Demand set aside - AT

View Source

 


 

You may also like:

  1. Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT

  2. Valuation - Retreading of tyres - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of...

  3. Works contract - Valuation - no levy of service tax on the value of goods used in tyre retreading as distinctly shown by appellant in its invoices - AT

  4. CENVAT Credit - input services - GTA service - sale of parts and accessories of tyres as such - reversal of proportionate credit - proportionate credit to be reversed - AT

  5. Classification of goods - tyres - classification as ‘Iron and Steel’ - the entry “tyres” in the central legislation would not be construed as tyres retreaded with...

  6. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

  7. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  8. The CESTAT dismissed the appellant's challenge to service tax levied on one-time premium collected for renting immovable property. Following the Allahabad HC decision in...

  9. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

  10. CENVAT credit - input services - tyre re-treading services - maintenance of vehicles - the subject services are used in relation to dumpers which are used in mines for...

  11. Valuation (Service Tax) - Goods and materials sold by service provider to recipient of service - Retreading of tyres on job work basis - not entitled to the benefit of...

  12. Reversal of CENVAT Credit - works contract service - there is only one transaction of Works Contract Service which is taxable service of which certain portion has been...

  13. Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT

  14. The appellant provided two services - servicing of motor vehicles and running an amusement park. The amusement park service was exempt from service tax until 1.6.2015....

  15. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

 

Quick Updates:Latest Updates