| Latest Amendments and Recent News Views & Stories
Brought to you by www.servicetaxonline.com Upgrade to Paid Membership, Get Full Access | | Latest News Views and Stories | | Legal experts should be provided exemptions similar to CA/CS/CWA | | Reading the fine print and between the lines is an art possessed by the legal experts. Expressing and impressing the authorities with their legal acumen, power of oration is what makes them indispensible . With so many laws that if one wants to list down all the acts it would be as voluminous as an encyclopedia. The lawyers / tax consultants / professionals are considered as basic necessity in modern business environment. Even a small scale business cannot survive without the help of legal expert. Levy of taxes on any sector is directly proportionate to growth of the sector which in turn makes it easy for Government to attain its own revenue targets...more | | | |
| Recent Important Judgement |
| STO 2010 CESTAT 261 | Service Tax: Refund: Unjust Enrichment: CA Certificate :
The appellant is required to show that duty has not been passed on from sales record, balance sheets and other related documents, mere certificate is not sufficient. The appellants are directed to provide a proper Chartered Accountant certificate which would specifically say how the Chartered Accountant has come to the conclusion that duty liability has not been passed on and on what basis. The appeal is remanded back...more | | |
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| STO 2010 CESTAT 262 | Service Tax: Business Auxiliary Service: Allotment of PAN card to Income Tax assesses :
In the present case, the definition of "business auxiliary service" under Section 65 (19) was amended with effect from 10.9.2004; whereafter "incidental and auxiliary support service" is not a part of business auxiliary service. Prior to the amendment, however, the question was whether the job undertaken by the appellant was `incidental' or `auxiliary' to any of the services mentioned at clause (i) to (iii) of Section 65 (19) of the Act. Waiver of pre-deposit and stay of recovery in respect of the dues adjudged against the appellant. (para 7)...more | | |
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| STO 2010 CESTAT 263 | Service Tax: Business Auxiliary Service: Export of Services: Service provided to foreign supplier: Refund: CBEC: Circular No. 111/5/2009-ST dated 24.2.2009
The benefit of the service provided by the appellant accrued to the foreign companies outside India. In this case the service of procuring the purchase orders for the foreign supplier who is outside India and those procurement at purchase orders of good were used by the foreign supplier outside India and acted upon them supplied the goods from outside India. Following the ratio in the case of KSH International Pvt. Ltd. set aside the impugned order and allow the appeal filed by the appellant with consequential relief. (para 7)....more | | |
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