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| Latest Circular |
| 143/12/2011 Dated:26/05/2011 - Processing for or on behalf of client, in relation to agriculture – causing sale or purchase of agricultural produce -- reg....more | | |
| Recent Important Judgement |
| STO 2010 CESTAT 303 | Service Tax: Job-work: Refund: Unjust Enrichment: Debit Note issued by principal Manufacturer to the job worker:
When no investigation was done to prove that the debit note was wrong, revenue's pleas do not sustain. It is also a case that when there is no liability the appellant should not suffer. No taxes can be realised without the letters of law. In view of the aforesaid basis of law this appellant should succeed. Accordingly, appeal is allowed. (para 6,7)...more | | |
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| STO 2010 CESTAT 304 | Service Tax: Scientific or Technical Consultancy Service: Information Technology Service:
Pre-deposit: Applicants are developing the software and their keeping upgradation of the same which is well covered under the 'Information Technology Service' for which the applicants are paying service tax w.e.f. 16.5.2008 when the impugned service came into the net of service tax. The demand pertains to the period prior to that. Hence, demand is not sustainable. Waive the requirement of pre-deposit and stay the recovery thereof during the pendency of the appeal. (para 2,3)...more | | |
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| STO 2010 CESTAT 305 | Service Tax: Scientific and technical consultancy services: Non-speaking Order: Remand :
In view of the guidelines indicated for delivery of justice in the manner desired by elementary principles of law, the orders of the authorities below suffering from the infirmity of lack of reason and being non-speaking order required to be remanded. (para 5)...more | | |
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