Search Results Page

Search Results

1 - 10 of 12 (0.45 seconds)
Mvv Builders vs Visakhapatnam-I on 25 November, 2025 cites

Itw Signode India Ltd vs Collector Of Central Excise on 19 November, 2003

24. We further note that this Tribunal, by its earlier order dated 31.10.2013 set aside the Order-in-Original dated 30.01.2013 in toto and remanded for fresh adjudication after submission of signed copy of worksheet and signed copy of CA certificate. Learned Counsel for the appellant submitted that tax was paid prior to 01.07.2010, though not required and in case involving interpretation of legal issue of taxability on construction of complexes. Hon'ble Supreme Court in the case of ITW 12 Appeal No. ST/22443 & 22488/2014 Signode India Ltd., and Nulsi Neville Wadia, supra, held that when issue involves difference in interpretation, extended period cannot be invoked.
Supreme Court of India Cites 28 - Cited by 92 - S B Sinha - Full Document

Ncc Limited, Hyderabad, Hyderabad vs Acit, Circle-1(1), Hyderabad, ... on 19 August, 2021

14. The appeal by the Revenue is on the limited point that the Commissioner wrongly allowed Works Contracts (Composition) Scheme when the assessee- appellant had not opted for it. Learned AR for the Department argued that composition scheme cannot be extended without the exercise of option by the assessee, which is contrary to Rule 3 of Works Contract (Composition Scheme for payment of Service Tax) Rules 2007. Whereas Learned Counsel for the appellant submits that Learned Adjudicating Authority extended the composition rate after following the decisions of this 7 Appeal No. ST/22443 & 22488/2014 Bench viz- M/s Pragati Edifice Pvt Ltd., supra & NCC Ltd., supra, in which it was held that even without opting the Composition Scheme, the same is permitted. Therefore, there is no illegality regarding this issue. Hyderabad Bench in the case of M/s Pragati Edifice Pvt Ltd., in this regard held that "the assessee has the option of paying service tax under the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007, if he chooses to do so. The mere fact that they have not opted for this earlier does not reduce their entitlement to opt for this scheme now. The demand of service tax needs to be recomputed as above, after following principles of natural justice and giving the assessee an opportunity to present their case including, indicating if they desire to avail the benefit of composition scheme". The Department's appeal has no force and is liable to be dismissed. Confirmation of demand prior to 1.7.2010
Income Tax Appellate Tribunal - Hyderabad Cites 8 - Cited by 186 - Full Document
1   2 Next