Cell Phone Operator – Value of Sim card whether to be added in the assessable value of services being provided by appellants – Issue being contentious and arguable both on merit as well as on limitation – Earlier order of Tribunal in appellants own case, the appellants were put to some condition of deposit Continue reading →

Clearance of shoddy yarn manufactured out of mutilated synthetic rags and hosiery cuttings from Unit II of appellant without payment of duty – Duty demand confirmed by adjudicating authority and upheld by Commissioner (Appeals) – Appellant assailed invocation of extended time limit – Contention that manufacturing activities known to department as officers visited Unit I of their factory rejected – Appellant not able to substantiate bona fide impression on product not liable to duty Continue reading →

Dispensation of pre-deposit – Service tax – Plea of applicant being only a branch office and not liable to pay service tax, not substantiated, details of location of their head office not being provided by them – Prima facie case not made out by applicant – Partial stay granted Continue reading →

Condonation of delay – Assessee pleading being new in business and not aware of rules and regulations of newly introduced service tax – Delay for quarter ending December, 1994 already by adjudicating authority – No reasonable cause shown for failure to comply with requirements of filing returns even after assessee became aware of requirements under provisions of service tax enactment Continue reading →