TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court overturns service tax on chit fund foreman's commission</h1> <h3>M/s. Shriram Chits Tamil Nadu Private Limited, Versus The Principal Commissioner of Service Tax,</h3> M/s. Shriram Chits Tamil Nadu Private Limited, Versus The Principal Commissioner of Service Tax, - TMI Issues:Challenge to Order-in-Original levying service tax on commission paid to foreman of chit fund business for a specific period.Analysis:The Writ Petition contested the Order-in-Original levying service tax on the commission paid to the Petitioner as a foreman of a chit fund business for the period from April 2014 to March 2015. The Petitioner's Counsel highlighted a Supreme Court decision stating that service tax cannot be imposed on foremen of chit fund businesses for a specific period. The Court referred to the Supreme Court's ruling, which clarified the historical background of service tax applicability to chit fund businesses during different time frames. It was emphasized that service tax was not payable for the period in question. Consequently, the Court set aside the impugned order, ruling in favor of the Petitioner based on the Supreme Court's authoritative pronouncement. The Respondent was barred from recovering the service tax demanded from the Petitioner. The Writ Petition was allowed on these grounds, and the connected Miscellaneous Petition was closed without costs.
TaxTMI 