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 2023 Year 2023 This

Refund of Service tax - The Commissioner (Appeals) also ...

Case Laws     Service Tax

December 19, 2023

Refund of Service tax - The Commissioner (Appeals) also proceeded to hold that machining of rails cannot be treated as providing service by way of commissioning or installation of original works pertaining to metro. It is not possible to accept this finding. - The appellant was clearly exempted from payment of service tax - Refund allowed - AT

View Source

 


 

You may also like:

  1. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

  2. Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service -...

  3. The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided...

  4. Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount...

  5. Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

  6. Refund of service tax - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for...

  7. 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...

  8. Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

  9. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

  10. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

  11. Classification of services - haulage charges - the services provided by the Indian Railways to CTOs is a service of ‘Transport of Goods by Rail’ and, therefore, eligible...

  12. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  13. Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...

  14. Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided...

  15. Levy of Service Tax - GTA Services - goods are transported by rail - Merely because the appellant had to use the rail transportation in certain occasions, it cannot be...

 

Quick Updates:Latest Updates