Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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 
