Various Service tax issues related to different activities ...

Resolving Service Tax Disputes: Exemptions, Reverse Charges, and CENVAT Credits Scrutinized.

Case Laws Service Tax

September 27, 2024

Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway and battery-operated vehicles in Science City was set aside as these activities were exempted; demand for operation and maintenance of external coal handling system was remanded for verification of payment already made; service tax under reverse charge mechanism on rent-a-cab, security, works contract, manpower recruitment, and legal services was upheld, but penalty was set aside; service tax demand on operation and maintenance of a bridge was set aside; issues related to denial of CENVAT credit, non-payment of service tax on advances, and reversal of CENVAT credit due to non-payment to suppliers/contractors were remanded for verification of documents and passing an appropriate order regarding eligibility of credit.

View Source

← Previous Next →

Various Service tax issues related to different activities ...

Resolving Service Tax Disputes: Exemptions, Reverse Charges, and CENVAT Credits Scrutinized.

Case Laws Service Tax

September 27, 2024

You may also like:

Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - AT

Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

The case involved wrongful utilization of CENVAT Credit for service tax liability under Reverse Charge Mechanism. The Tribunal held that utilizing CENVAT Credit for...

SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's...

Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

Quick Updates: