Airless Sprayer Pump 4. The consideration for its services was received first by its agent in foreign currency who after deducting its commission paid the balance to the appellant in INR. R Kar See also Dimension Stone vs.
It has been held in various cases that in case of Contradictory Decisions relating to an issue, the one favouring the assessee shall have precedence. This shows that this issue is contentious and a number of contradictory decisions are there on this issue.
The argument that the search for engineers was done abroad in Austria and France and hence they provided the services abroad is not tenable because the selection and recruitment was required to be made for the recipient which was in India and not for any other person abroad.
If the legislature had any intention to tax the testing or analysis in relation to human beings or animal at a different rate than other technical testing and analysis service, the legislature would have separately specified the levy.
They imported capital goods through courier. Hence, no service tax is payable on the administrative expenses reimbursed [ Rajasthan State Indl. Hire Purchase Company Ltd. The appeal should be allowed. CCE 34 S.
Revenue sought to levy Service Tax on the charges collected by the appellant under the category of Business Support Service. Hence, the requirements of earning in convertible foreign exchange was held to be satisfied interpreting the condition in accordance with its object and purpose.
Fuel Injection Pump Test Bench 2. Therefore, the rate of service tax will be the rate prevailing on the date on which the contract is entered into. The High Court held that this condition does not in any manner mean that the goods have to necessarily be supplied by way of or under invoices and even if the appellant is able to show from the documents i.
The consumption of such services in India, when admittedly no such service stands provided by the appellant in India, cannot be held to be a taxable event.
Rule 6 of the Service Tax Rules, would apply only to services rendered in India by a non-resident service provider who does not have an office in India. Certain decisions were cited by the appellant in the reply to show cause notice wherein credit was allowed on the courier bill of entry and certain decisions are cited by the adjudicating authority wherein the credit is denied on the courier bill of entry.
The Tribunal after referring to circular no. However, no penalty was imposed under Rule 15 1 of Cenvat Credit Rules. Pilot Plant for Fe Recovery From Below 10mm Slag: Pilot Plant for Fe Recovery From Below 10mm Slag: We are one of the leading project suppliers for Pilot Plant For Fe Recovery Fr.
Topland Engines Private Limited is an unlisted private company incorporated on 11 April, The registered office of the company is at UMAKANT UDHYOGNAGARMAVDI PLOT, RAJKOT, Gujarat. The total paid-up capital is INR lac.
To procure objective the research under to the project “Ratio Analysis of NCL, Khadia (A Subsidiary Company of Coal India Ltd)”. Secondary data were collected from websites, and journal of Northern Coalfield Ltd.
I have tried to satisfy the topic of report by help of facts & finding. Credit on Courier Bill of Entry. Prepared By: CA Pradeep Jain, Sukhvinder Kaur, LLB [FYIC] · TOPLAND ENGINES PVT. LTD. Versus UNION OF INDIA [ (9) STR (Guj.)] RAIPUR [ () ELT (Tribunal)] The analysis of the above cases makes it clear that if the tribunal has passed some order it is the duty of the lower authorities.
- Appellant further submit that the learned Adjudicating Authority has not followed the ratio of the Order-in-Appeal No. (DK)CE/JPR-II/ passed by the Commissioner (Appeals), Central Excise, Jaipur-II in the appeal of M/s R.K. Marble on the ground that the. Accident free Fuel economy Synonym of Topland Synonym of Topland Better piston position Availability of spares Heavy duty Quality Q Please explain the kind of strategy adopted by you to sell.Ratio analysis on topland engines pvt