SIGN IN SUBSCRIBE

News Update

Govt appoints New Directors for 6 IITsGST - Assessing officer took into account the evidence placed on record and drew conclusions - Bench is, therefore, of the view that petitioner should present a statutory appeal: HCNexus between Election Manifesto and Budget 2024 in July!GST - Tax liability was imposed because petitioner replied without annexing documents - It is just and appropriate that an opportunity be provided to contest tax demand on merits, albeit by putting petitioner on terms: HCGST - To effectively contest the demand and provide an opportunity to petitioner to place all relevant documents, matter remanded but by protecting revenue interest: HCGST - Petitioner has failed to avail opportunities granted repeatedly - Court cannot entertain request for remand as there has been no procedural impropriety and infraction of any provision by assessing authority: HCGST - Classification - Matter which had stood examined by Principal Commissioner is being treated differently by Additional Commissioner - Prima facie , approach appears to be perverse: HCI-T- Denial of deduction u/s 80IC can create perception of genuine hardship, where claimant paid tax in excess of what was due; order denying deduction merits re-consideration: HCIsrael launches missile attack on IranEC holds Video-Conference with over 250 Observers of Phase 2 pollsGermany disfavours Brazil’s proposal to tax super-richI-T- If material found during search are not incriminating in nature AO can not made any addition u/s 153A in respect of unabated assessment: ITATGovt appoints Dinesh Tripathi as New Navy ChiefAFMS, IIT Kanpur to develop tech to address health problems of soldiersFBI sirens against Chinese hackers eyeing US infrastructureKenya’s top military commanders perish in copter crashCBIC notifies Customs exchange rates w.e.f. April 19, 2024Meta shares ‘Most Intelligent’ AI assistant built on Llama modelDengue cases soaring in US - Close to ‘Emergency situation’: UN Agency
 
ST – No finding that appellant provided Investment Advisory services by sitting in office only - rent-a-cab is an Input service: CESTAT

By TIOL News Service

MUMBAI, AUG 24, 2017: THE appellant is aggrieved with the order of the lower authorities denying them the credit of Service Tax paid on ‘Rent-a-cab' service.

Before the CESTAT, the appellant submits that being an investment advisory service provider, they are required to visit clients and for such movement, the rented cabs were used.

The Bench observed –

"2. The authorities below have not at all examined any of the taxi bills produced by the appellant to reach to the conclusion whether there was any proximity of taxable service provided to the travels made by cabs or that relates to any other purposes. Nor also the authorities have found that services were provided only sitting in the office of the appellant without movement to clients."

Concluding that the order of the both the lower authorities suffer from the above laxity, their orders are held unsustainable.

The appeal was allowed.

(See 2017-TIOL-3068-CESTAT-MUM)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360





Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST