Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Service tax refund claim allowed by Appellate Tribunal for...
Service tax refund allowed on additional charges recovered from customers without availing CENVAT credit. Gross amount charged basis for service tax payable.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers for additional charges along with service tax thereon. Customers did not avail CENVAT credit. As per contract, appellant was required to transmit gas through pipeline to buyers' premises. Additional charges over approved rate for gas transmission during October 2008 to July 2009 were not approved by Ministry. Service tax payable u/s 67 on gross amount charged by service provider. Since gross amount charged was less by additional service charge, service tax paid thereon is refundable. Impugned order set aside, appeal allowed.
Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers for additional charges along with service tax thereon. Customers did not avail CENVAT credit. As per contract, appellant was required to transmit gas through pipeline to buyers' premises. Additional charges over approved rate for gas transmission during October 2008 to July 2009 were not approved by Ministry. Service tax payable u/s 67 on gross amount charged by service provider. Since gross amount charged was less by additional service charge, service tax paid thereon is refundable. Impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
