Service Tax Cases – Enhancment of penalty in revision order – Import of Services, management consultant services Vs. IPR – Catering Services provided in the factory

Service Tax Cases – Enhancment of penalty in revision order – Import of Services, management consultant services Vs. IPR – Catering Services provided in the factory - Penalty and interest https://www.taxtmi.com/news?id=433 Enhancement of penal orders in revision is impermissible where the original subordinate order has merged into an appellate order; the Commissioner lacks jurisdiction to pass a fresh revisionary order once the Assistant Commissioner's order no longer exists independently. Catering supplied within a factory was held to be a welfare activity not connected to manufacture or clearance and therefore not an input service eligible for cenvat credit. en-us Thu, 15 May 2008 21:49:00 +0530 Mon, 23 Jun 2008 10:27:00 +0530 TaxTMI RSS Generator Service Tax Cases – Enhancment of penalty in revision order – Import of Services, management consultant services Vs. IPR – Catering Services provided in the factory - Penalty and interest https://www.taxtmi.com/news?id=433 Enhancement of penal orders in revision is impermissible where the original subordinate order has merged into an appellate order; the Commissioner lacks jurisdiction to pass a fresh revisionary order once the Assistant Commissioner's order no longer exists independently. Catering supplied within a factory was held to be a welfare activity not connected to manufacture or clearance and therefore not an input service eligible for cenvat credit. News - Thu, 15 May 2008 21:49:00 +0530 https://www.taxtmi.com/news?id=433