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Commissioner Of Gst&Cce (Chennai ... vs Kaar Technologies India Private ... on 5 February, 2026
cites
Section 65 in Finance Act, 1999 [Entire Act]
Section 66 in Finance Act, 1999 [Entire Act]
Section 93 in Finance Act, 1999 [Entire Act]
Section 94 in Finance Act, 1999 [Entire Act]
Tech Mahindra Ltd vs Cce Pune Iii on 18 June, 2018
The relevant paragraphs of order of the Tribunal in
the case of Tech Mahindra Ltd., Milind Kulkarni (supra)
is extracted and given below:
Union Of India vs M/S Intercontinental Consultants And ... on 7 March, 2018
12. Without prejudice to the above, Ld. Advocate would
also submit that the Respondent is only reimbursing the
expenses incurred by the JV and going by the ratio of
Intercontinental Consultants and Technocrats Pvt. Ltd.
17
(supra) the reimbursements are not taxable. She would thus
pray that the Appeal filed by Department may be dismissed.
Steel Authority Of India Ltd vs Additional Commissioner Of Income Tax, ... on 11 July, 2016
20. We also find that a more or less similar issue was the
subject matter of an Appeal before a coordinate Bench of the
Tribunal in the case of Steel Authority of India Limited
Vs. Commissioner of Service Tax, New Delhi in Final
Order No.50397/ 2020 dated 26.01.2020 and the Bench has
held that charging section is Section 66 of the Finance Act,
1994 and not Section 66A ibid. The provision of Section 66A
is only to determine whether the provision of service is in
India or out of India. Therefore, it was held unless that
charge of service tax is proved under Section 66 ibid, there
cannot be levy of service tax only on the basis of Section
66A ibid.