Alert No 20100910A : Friday, September 10, 2010
Latest Amendments and Recent News Views & Stories
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Recent Judgements:
STO 2010 CESTAT 120
Repair & Maintenance: Activity undertaken by Appellants amounts to manufacture, hence service tax cannot be levied.
STO 2010 CESTAT 119
Demand: Based on reconciliation of Balance Sheet with ST-3 returns: No evidence with the department to prove that receipts shown in the B/s were for taxable services rendered: departmental appeal rejected.
STO 2010 CESTAT 118
Penalty: Section 76: The provisions of Section 73 (3) appears to have been incorporated with an intention that if assessee makes mistakes while doing self assessment, he can rectify and intimate to the department. It may not be correct to say that in such a situation penalty can be imposed.
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