Search Results Page
Search Results
1 - 7 of 7 (0.24 seconds)Section 78 in Finance Act, 1999 [Entire Act]
Section 77 in Finance Act, 1999 [Entire Act]
M/S National Construction Company vs Cce, Jaipur on 21 February, 2014
The appellant had obtained registration and started paying ST from
04.06.2007 and also filing periodical returns. As such, the allegation
4
Appeal Nos.ST/40770/2013,
40777/2013
of suppression is not at all maintainable. Also, they had furnished the
partnership deed, invoices and all such related documents vide their
letter dt.03.09.2009. The non-inclusion of material cost in the taxable
value and non-payment of service tax on the transportation charges
collected was only under bona-fide belief. They rely on the decision of
Tribunal in Gayathri Construction Co. Vs. CCE, Jaipur - 2012 (25) STR
259 (Tri. - Del).
Section 80 in Finance Act, 1999 [Entire Act]
The Explosives Act, 1884
M/S. Harshita Handling vs Cce, Bhopal on 26 April, 2010
In
the decision of Hon'ble CESTAT in Harshitha Holdings referred above,
which was affirmed by Supreme Court, it was held the above activities
of the appellants would not be get covered under "Technical testing
and certificate service or Management, Maintenance and Repairs
service", Hence, inclusion of material value and demand of service tax
on those services is not sustainable in limine.
1