VAT AND SERVICE TAX CASES (VST)

ONLINE EDITION

VOL. 3 : ISSUE DATED 28-11-2014

HIGH COURT


Assessment--See Rectification of mistake (Gauhati) . . . 631

Best judgment assessment--Sales tax--Penalty--Finding by appellate authority that purchases effected from Kottayam were shown as local purchases--Dealer not maintaining stock register for purchase of calcium carbide locally and in course of inter-State purchases--Assessment of turnover relating to calcium carbide proper--No material justifying set-off of inter-State sales from first sales--Tamil Nadu General Sales Tax Act (1 of 1959), s. 12(3)(b).--State of Tamil Nadu v. Sri Lakshmi Traders (Mad) . . . 622

Declaration form--Value added tax--Penalty--Evasion of tax--Goods accompanied by all documents including form ST-18A--Documents found in order--All column in form ST-18A filled in, except date--Technicality--Not ground for levy of penalty--Apprehension of Department that form could be reused not tenable--Rajasthan Value Added Tax Act (4 of 2003).--Assistant Commercial Taxes Officer v. Precise Turners (Raj) . . . 618

Deduction--Value added tax--Turnover--Amount paid by dealer by way of discount--Deductible if reflected in sale invoice--Karnataka Value Added Tax Rules, 2005, r. 3(2).--State of Karnataka v. ELF Gas India Ltd. (Karn) . . . 593

----Value added tax--Turnover--Discount--Assessment allowing deduction of discount offered by assessee to its customers--Rectification orders disallowing discount on ground discount offered not shown in tax invoices or sale bills--Valid--Karnataka Value Added Tax Act, 2003 (32 of 2004)--Karnataka Value Added Tax Rules, 2005, r. 3(2)(c).--Southern Motors v. State of Karnataka (Karn) . . . 575

----Value added tax--Turnover--Discount--Deduction of amount paid by way of discount--Allowable only if discount reflected in sale invoice--No ambiguity in relevant provisions--Karnataka Value Added Tax Act, 2003 (32 of 2004), s. 30--Karnataka Value Added Tax Rules, 2005, rr. 3(2)(c), 31.--Southern Motors v. State of Karnataka (Karn) . . . 578

----Value added tax--Turnover--Discount--Trade discount by way of issue of credit notes--Not reflected in sale invoice--Not deductible--Karnataka Value Added Tax Rules, 2005, r. 3(2).--State of Karnataka v. Samsung India Electronics Ltd. (Karn) . . . 591

Deemed sale--See Works contract (Tripura) . . . 550

Discount--Value added tax--Turnover--Deduction--Amount paid by dealer by way of discount--Deductible if reflected in sale invoice--Karnataka Value Added Tax Rules, 2005, r. 3(2).--State of Karnataka v. ELF Gas India Ltd. (Karn) . . . 593

----Value added tax--Turnover--Deduction--Assessment allowing deduction of discount offered by assessee to its customers--Rectification orders disallowing discount on ground discount offered not shown in tax invoices or sale bills--Valid--Karnataka Value Added Tax Act, 2003 (32 of 2004)--Karnataka Value Added Tax Rules, 2005, r. 3(2)(c).--Southern Motors v. State of Karnataka (Karn) . . . 575

----Value added tax--Turnover--Deduction--Deduction of amount paid by way of discount--Allowable only if discount reflected in sale invoice--No ambiguity in relevant provisions--Karnataka Value Added Tax Act, 2003 (32 of 2004), s. 30--Karnataka Value Added Tax Rules, 2005, rr. 3(2)(c), 31.--Southern Motors v. State of Karnataka (Karn) . . . 578

----Value added tax--Turnover--Deduction--Trade discount by way of issue of credit notes--Not reflected in sale invoice--Not deductible--Karnataka Value Added Tax Rules, 2005, r. 3(2).--State of Karnataka v. Samsung India Electronics Ltd. (Karn) . . . 591

Entries in Schedule--See Penalty (Ker) . . . 626

Evasion of tax--Value added tax--Penalty--Entries in Schedule--Dispute as to classification of goods--Not ground to levy penalty--Kerala Value Added Tax Act, 2003 (30 of 2004), s. 67 ; Sch. I, entry 36, Sch. III, entry 49--Notification G. O. P. No. 4/2006/TD (S. R. O. No. 82 of 2006) dated January 21, 2006.--Chakkiath Brothers v. Assistant Commissioner, Department of Commercial Taxes (Ker) . . . 626

----See also Penalty (Raj) . . . 618

----See also Service tax (Guj) . . . 605

Freight--Value added tax--Turnover--Sale price--Transport charges--Charges incurred by dealer for transportation of goods--Pre-sale expenditure--Part of sale price--Karnataka Value Added Tax Act, 2003 (32 of 2004).--State of Karnataka v. ELF Gas India Ltd. (Karn) . . . 593

Inter-State sales--See Best judgment assessment (Mad) . . . 622

Jurisdiction--Writs under Constitution--Existence of alternative remedy--Order without jurisdiction--Alternative remedy not bar to entertainment of petition--Constitution of India, art. 226.--Chakkiath Brothers v. Assistant Commissioner, Department of Commercial Taxes (Ker) . . . 626

Limitation--Sales tax--Rectification--Assessment reopened and reassessment order passed--Reassessment set aside on appeal and original assessment restored--Time-limit for rectification to be reckoned from date of original order not from date of appellate order restoring original assessment--Assam General Sales Tax Act (12 of 1993), s. 37(1).--Luxor Writing Instruments Pvt. Ltd. v. State of Assam (Gauhati) . . . 631

Penalty--Sales tax--Best judgment assessment--Finding by appellate authority that purchases effected from Kottayam were shown as local purchases--Dealer not maintaining stock register for purchase of calcium carbide locally and in course of inter-State purchases--Assessment of turnover relating to calcium carbide proper--No material justifying set-off of inter-State sales from first sales--Tamil Nadu General Sales Tax Act (1 of 1959), s. 12(3)(b).--State of Tamil Nadu v. Sri Lakshmi Traders (Mad) . . . 622

----Service tax--Tribunal deleting penalty levied on assessee on ground tax paid even before issuance of show-cause notice--Finding of fact that no case of non-payment of tax with intent to evade payment of tax--Order deleting penalty--Valid--Finance Act (32 of 1994), s. 73(3), (4).--Commissioner v. Tejas Agency (Guj) . . . 605

----Value added tax--Evasion of tax--Entries in Schedule--Dispute as to classification of goods--Not ground to levy penalty--Kerala Value Added Tax Act, 2003 (30 of 2004), s. 67 ; Sch. I, entry 36, Sch. III, entry 49--Notification G. O. P. No. 4/2006/TD (S. R. O. No. 82 of 2006) dated January 21, 2006.--Chakkiath Brothers v. Assistant Commissioner (Ker) . . . 626

----Value added tax--Evasion of tax--Goods accompanied by all documents including form ST-18A--Documents found in order--All column in form ST-18A filled in, except date--Technicality--Not ground for levy of penalty--Apprehension of Department that form could be reused not tenable--Rajasthan Value Added Tax Act (4 of 2003).--Assistant Commercial Taxes Officer v. Precise Turners (Raj) . . . 618

Reassessment--See Rectification of mistake (Gauhati) . . . 631

Rectification of mistake--Sales tax--Rectification--Limitation--Assessment re-opened and reassessment order passed--Reassessment set aside on appeal and original assessment restored--Time-limit for rectification to be reckoned from date of original order not from date of appellate order restoring original assessment--Assam General Sales Tax Act (12 of 1993), s. 37(1).--Luxor Writing Instruments Pvt. Ltd. v. State of Assam (Gauhati) . . . 631

Refund--Sales tax--Condition precedent--Only if tax burden not passed on to buyer--Price printed on sachets of gutkha "inclusive of all taxes"--Presumption that tax burden passed on--Denial of refund on finding that dealer collected tax from buyer--Does not warrant interference--Karnataka Sales Tax Act (25 of 1957), s. 18AA(4)--Karnataka Sales Tax Rules, 1957, Form 51.--Nilesh Agencies v. State of Karnataka (Karn) . . . 640

----Sales tax--Price printed on sachets of gutkha "inclusive of all taxes"--Denial of refund on finding that dealer collected tax from buyer--Does not warrant interference--Karnataka Sales Tax Act (25 of 1957), s. 18AA(4).--Veekash Agencies v. State of Karnataka (Karn) . . . 635

Sale price--Value added tax--Turnover--Transport charges--Charges incurred by dealer for transportation of goods--Pre-sale expenditure--Part of sale price--Karnataka Value Added Tax Act, 2003 (32 of 2004).--State of Karnataka v. ELF Gas India Ltd. (Karn) . . . 593

Service tax--Penalty--Tribunal deleting penalty levied on assessee on ground tax paid even before issuance of show-cause notice--Finding of fact that no case of non-payment of tax with intent to evade payment of tax--Order deleting penalty--Valid--Finance Act (32 of 1994), s. 73(3), (4).--Commissioner v. Tejas Agency (Guj) . . . 605

----See also Works contract (Tripura) . . . 550

Show-cause notice--See Service tax (Guj) . . . 605

Transfer of right to use goods--Value added tax--Contract for rendering mud logging services for ONGC--Mud logging units taken on hire with crew--Responsibility of maintaining crew that of contractor--Crew trained to perform scientific investigation--Predominant part of contract that of service--Contract indivisible--Assessee paying service tax on entire contract--Not liable to value added tax on deemed sale of goods--Constitution of India, art. 366(29A)--Tripura Value Added Tax Act, 2004 (1 of 2005), s. 4(2)--Tripura Value Added Tax Rules, 2005, r. 7.--Oil Field Instrumentation (India) Ltd. v. State of Tripura (Tripura) . . . 550

Turnover--See Deduction (Karn) . . . 575, 578, 591, 593

----See Sale price (Karn) . . . 593

Unjust enrichment--Sales tax--Refund--Condition precedent--Only if tax burden not passed on to buyer--Price printed on sachets of gutkha "inclusive of all taxes"--Presumption that tax burden passed on--Denial of refund on finding that dealer collected tax from buyer--Does not warrant interference--Karnataka Sales Tax Act (25 of 1957), s. 18AA(4)--Karnataka Sales Tax Rules, 1957, Form 51.--Nilesh Agencies v. State of Karnataka (Karn) . . . 640

----Sales tax--Refund--Price printed on sachets of gutkha "inclusive of all taxes"--Denial of refund on finding that dealer collected tax from buyer--Does not warrant interference--Karnataka Sales Tax Act (25 of 1957), s. 18AA(4).--Veekash Agencies v. State of Karnataka (Karn) . . . 635

Value added tax--See Deduction (Karn) . . . 575, 578, 591, 593

----See Penalty (Ker) . . . 626, (Raj) . . . 618

----See Sale price (Karn) . . . 593

----See Works contract (Tripura) . . . 550

Works contract--Value added tax--Contract for rendering mud logging services for ONGC--Mud logging units taken on hire with crew--Responsibility of maintaining crew that of contractor--Crew trained to perform scientific investigation--Predominant part of contract that of service--Contract indivisible--Assessee paying service tax on entire contract--Not liable to value added tax on deemed sale of goods--Constitution of India, art. 366(29A)--Tripura Value Added Tax Act, 2004 (1 of 2005), s. 4(2)--Tripura Value Added Tax Rules, 2005, r. 7.--Oil Field Instrumentation (India) Ltd. v. State of Tripura (Tripura) . . . 550

Writs under Constitution--Existence of alternative remedy--Order without jurisdiction--Alternative remedy not bar to entertainment of petition--Constitution of India, art. 226.--Chakkiath Brothers v. Assistant Commissioner (Ker) . . . 626


CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL


Chartered accountant--See Service tax (CESTAT-Bang) . . . 596

Exemption--See Service tax (CESTAT-Bang) . . . 596

Export of service--See Service tax (CESTAT-Bang) . . . 596

Evasion of tax--Service tax (CESTAT-Ahd) . . . 608

Manpower recruitment and supply agency service--See Service tax (CESTAT-Ahd) . . . 601

Non-resident--See Service tax (CESTAT-Ahd) . . . 608

Penalty--Service tax--Manpower recruitment and supply agency services--Assessee providing manpower recruitment and supply agency services since June 16, 2005, obtaining registration only in March 2007--Adjudicating order, confirming tax demand, interest and penalties as in show-cause notice--Appellate Commissioner upholding demand of tax including tax on provident fund component and penalties under sections 78 and 77 and under section 76 on provident fund amount for period March 2007 to December 2008--Tax and interest on service for period April 16, 2005 to December 2008 including tax and interest on provident fund remittances by service recipient deposited before issue of show-cause notice--Penalty not warranted--Appellate order set aside to extent of confirmation of penalty--Finance Act (32 of 1994), ss. 73(3), (4), 76, 77, 78.--Tejas Agency v. Commissioner of Central Excise & S. T. (CESTAT-Ahd) . . . 601

----Service tax--Payment of tax--Amount due as service tax available as credit to appellant--Entire amount of service tax along with interest deposited before issue of show-cause notice--Not proper to allege that non-payment with intent to evade payment of tax--Penalty imposed under section 78 set aside--Finance Act (32 of 2004), ss. 73(3), 78.--Gujarat Borosil Limited v. Commissioner of Central Excise & S. T. (CESTAT-Ahd) . . . 608

Recipient of service--See Service tax (CESTAT-Ahd) . . . 608

Refund--Service tax--Exemption--Export of service--Unjust enrichment--April 1, 2004 to March 14, 2005--Scientific and consultancy services rendered by assessee to clients abroad for consideration in convertible foreign exchange--Assessee depositing tax in 2007 when pointed out by audit but claiming refund next year on ground no liability--Amount shown as expenditure in balance sheet during year 2007-08--Rejection of refund claim on ground of unjust enrichment--On facts production of Chartered Accountant's certificate that assessee not passed on amount shown as expenditure in 2007-08 to its customers sufficient--Finance Act (32 of 1994).--Divi's Laboratories Ltd. v. Commissioner of Central Excise (CESTAT-Bang) . . . 596

Scientific and consultancy service--See Service tax (CESTAT-Bang) . . . 596

Service tax--Exemption--Export of service--Refund--Unjust enrichment--April 1, 2004 to March 14, 2005--Scientific and consultancy services rendered by assessee to clients abroad for consideration in convertible foreign exchange--Assessee depositing tax in 2007 when pointed out by audit but claiming refund next year on ground no liability--Amount shown as expenditure in balance sheet during year 2007-08--Rejection of refund claim on ground of unjust enrichment--On facts production of Chartered Accountant's certificate that assessee not passed on amount shown as expenditure in 2007-08 to its customers sufficient--Finance Act (32 of 1994).--Divi's Laboratories Ltd. v. Commissioner of Central Excise, Custom and Service Tax (CESTAT-Bang) . . . 596

----Payment of tax--Amount due as service tax available as credit to appellant--Entire amount of service tax along with interest deposited before issue of show-cause notice--Not proper to allege that non-payment with intent to evade payment of tax--Penalty imposed under section 78 set aside--Finance Act (32 of 2004), ss. 73(3), 78.--Gujarat Borosil Limited v. Commissioner of Central Excise & S. T. (CESTAT-Ahd) . . . 608

----Penalty--Manpower recruitment and supply agency services--Assessee providing manpower recruitment and supply agency services since June 16, 2005, obtaining registration only in March 2007--Adjudicating order, confirming tax demand, interest and penalties as in show-cause notice--Appellate Commissioner upholding demand of tax including tax on provident fund component and penalties under sections 78 and 77 and under section 76 on provident fund amount for period March 2007 to December 2008--Tax and interest on service for period April 16, 2005 to December 2008 including tax and interest on provident fund remittances by service recipient deposited before issue of show-cause notice--Penalty not warranted--Appellate order set aside to extent of confirmation of penalty--Finance Act (32 of 1994), ss. 73(3), (4), 76, 77, 78.--Tejas Agency v. Commissioner of Central Excise & S. T. (CESTAT-Ahd) . . . 601

----Services received from outside India--Foreign Currency Term Loan obtained as per guidelines framed by Reserve Bank of India--Fees/charges paid to foreign service providers for arrangement of ECBs (External Commercial Borrowings)--Recipient located in India used services of foreign service-providers in relation to its business or commerce in India--Liable to pay service tax under reverse charge mechanism--Finance Act (32 of 1994), s. 66A--Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, r. 3.--Gujarat Borosil Limited v. Commissioner of Central Excise & S. T. (CESTAT-Ahd) . . . 608

Show-cause notice--See Service tax (CESTAT-Ahd) . . . 601


PRINT EDITION

VOLUME 76 : PART 1 : ISSUE DATED 28-11-2014


HIGH COURTS


Additional ground--See Appeal(Bom) . . . 104

Appeal--Appeal to Appellate Tribunal--Power to consider additional ground--Penalty--Interest--Appeals against penalties and interest for five periods--Two of appeals from composite orders of assessment, interest and penalty--Ground as to entry applicable to goods raised for first time before Tribunal--Question arising out of assessment and going to root of matter--Tribunal considering and on that basis deciding all five appeals--No miscarriage of justice--Bombay Sales Tax Act (51 of 1959), s. 36(2)(c).--Commissioner of Sales Tax v. Jalani Tools (India) Ltd. (Bom) . . . 104

----Value added tax--Change of law--Law as on date of filing return applies--Amendment requiring furnishing of bond for disputed tax as condition precedent for entertainment of appeal--Not to apply where assessment proceedings initiated prior to date of amendment--Haryana Value Added Tax Act (6 of 2003), s. 33(5) (before and after amendment by Haryana Act 10 of 2009).--Star Rice Industries Pvt. Ltd. v. State of Haryana (P&H) . . . 120

Assessment--See Appeal (Bom) . . . 104, (P&H) . . . 120

Cargo handling services--See Service tax (Guj) . . . 1

Central sales tax--Penalty--Misuse of declaration forms--Dealer's bid for work of removal of overburden of open cast coal mine accepted--Dealer applying for and granted certificate of registration for works contract and permitting dealer to purchase machinery heavy earth movers, excavators, tippers, dumpers against form C--Dealer granted form C and purchasing machinery thereagainst--Levy of penalty on ground dealer not liable to tax and only involved in works contract--Illegal and unsustainable--Central Sales Tax Act (74 of 1956), ss. 8(3)(b), 10(b), (c), (d), 10A(1)--Central Sales Tax (Registration and Turnover) Rules, 1957, Form C.--Mahalaxmi Engineering Co. v. State of U. P. (All) . . . 62

Cenvat credit--Service tax--Input service--Definition--Export--Place of removal port of shipment and not factory gate--Cargo handling services--Assessee entitled to Cenvat credit of tax paid thereon--Cenvat Credit Rules, 2004, r. 2(l).--Central Excise v. Inductotherm India P Ltd. (Guj) . . . 1

----Service tax--Input service--Definition--Service should have been used by assessee directly or indirectly for manufacture of final products up to place of removal--Export--Place of removal is port--Services of customs house agent, shipping agent, container service--Are input services--Assessee entitled to Cenvat credit of tax paid there-on--Commission paid to overseas agent--Not input service--Not eligible for Cenvat credit--Central Excise Act (1 of 1944), ss. 11A, prov., 11AB--Cenvat Credit Rules, 2004, rr. 2(l)(ii), 3(1), 4(3)(c)(iii), 9(2), 14.--Commissioner v. Dynamic Industries Ltd. (Guj) . . . 12

Change of law--Value added tax--Appeal--Law as on date of filing return applies--Amendment requiring furnishing of bond for disputed tax as condition precedent for entertainment of appeal--Not to apply where assessment proceedings initiated prior to date of amendment--Haryana Value Added Tax Act (6 of 2003), s. 33(5) (before and after amendment by Haryana Act 10 of 2009).--Star Rice Industries Pvt. Ltd. v. State of Haryana (P&H) . . . 120

Check-post--Value added tax--Detention of vehicle--No defects found in documents--Detention not permissible on ground transit pass not surrendered at exit check-post on earlier occasion--Kerala Value Added Tax Act, 2003 (30 of 2004), s. 48.--O. N. Guganbabu v. Commercial Tax Inspector (Ker) . . . 97

Company--Trade tax--Recovery of tax--Lifting of corporate veil--General principles--Recovery of dues of company from directors and other persons--When permissible--Not permissible in absence of provision in Act permitting such recovery--Directors not automatically liable for dues of company--U. P. Trade Tax Act (15 of 1948).--R. K. Chaddha v. State of U. P. (All) . . . 87

Customs house agency service--See Service tax (Guj) . . . 12

Declaration form--See Central sales tax (All) . . . 62

Director--See Recovery of tax (All) . . . 87

Entries in Schedule--Sales tax--"Tool, alloy and special steels of any of the above categories"--Includes finished product--Open jaw spanners--Are tools taxable at four per cent.--Bombay Sales Tax Act (51 of 1959), Sch. B, entry 6(ix), Sch. C, Part II, entry 102--Central Sales Tax Act (74 of 1956), s. 14(iv)(ix).--Commissioner of Sales Tax v. Jalani Tools (India) Ltd. (Bom) . . . 104

Exemption--Sales tax--Res judicata--Exemption granted under State law whether general or conditional--Tax Board by single order disposing of appeals for two years in favour of dealer--Department's revision petition to court for one year dismissed for non-prosecution and that order attaining finality--Revision petition for other year after six years--Court will not take a different view--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 15--Notification No. F.4(1)FD/Tax Div/2000-361 dated June 19, 2000.--Assistant Commissioner, Anti-Evasion v. Honda Siel Power Products Ltd. (Raj) . . . 125

Input service--See Service tax (Guj) . . . 1, 12

Interest--See Appeal (Bom) . . . 104

Limitation--Sales tax--Review--Condonation of delay--Principles stated.--Laul's India Limited v. State of Haryana (P&H) . . . 74

----Sales tax--Review--Review application filed after delay of 1127 days along with application for condonation of delay--On facts no sufficient cause for condonation of delay in filing review application--Application for condonation of delay dismissed--"Sufficient cause" meaning of--Limitation Act (36 of 1963), s. 5.--Laul's India Limited v. State of Haryana (P&H) . . . 74

Mandi fee--Value added tax--Sale price--Definition--Inclusion of any statutory levy--Is statutory levy payable by seller and not by purchaser--Mandi fee--Not a levy on seller but on purchaser--Not a statutory levy liable to be included in sale price--Rajasthan Value Added Tax Act (4 of 2003), s. 2(36)--Rajasthan Agricultural Produce Marketing Rules, 1963, r. 59.--Commercial Taxes Officer v. Britannia Dairy Pvt. Ltd. (Raj) . . . 68

Non-resident--See Service tax (Guj) . . . 12

Notice--Trade tax--Reassessment--"Reason to believe" that turnover had escaped assessment--Must be based on some rational basis and must be formed on basis of material before issuance of notice--Subsequent recording of reasons will not validate notice--U. P. Trade Tax Act (15 of 1948), s. 21.--Rathi Industries Ltd. v. State of U. P. (All) . . . 80

Overseas agent commission--See Service tax (Guj) . . . 12

Penalty--Central sales tax--Misuse of declaration forms--Dealer's bid for work of removal of overburden of open cast coal mine accepted--Dealer applying for and granted certificate of registration for works contract and permitting dealer to purchase machinery heavy earth movers, excavators, tippers, dumpers against form C--Dealer granted form C and purchasing machinery thereagainst--Levy of penalty on ground dealer not liable to tax and only involved in works contract--Illegal and unsustainable--Central Sales Tax Act (74 of 1956), ss. 8(3)(b), 10(b), (c), (d), 10A(1)--Central Sales Tax (Registration and Turnover) Rules, 1957, Form C.--Mahalaxmi Engineering Co. v. State of U. P. (All) . . . 62

----See also Appeal (Bom) . . . 104

Reassessment--Trade tax--Notice--"Reason to believe" that turnover had escaped assessment--Must be based on some rational basis and must be formed on basis of material before issuance of notice--Subsequent recording of reasons will not validate notice--U. P. Trade Tax Act (15 of 1948), s. 21.--Rathi Industries Ltd. v. State of U. P. (All) . . . 80

Recovery of tax--Trade tax--Company--Lifting of corporate veil--General principles--Recovery of dues of company from directors and other persons--When permissible--Not permissible in absence of provision in Act permitting such recovery--Directors not automatically liable for dues of company--U. P. Trade Tax Act (15 of 1948).--R. K. Chaddha v. State of U. P. (All) . . . 87

Res judicata--Sales tax--Exemption--Exemption granted under State law whether general or conditional--Tax Board by single order disposing of appeals for two years in favour of dealer--Department's revision petition to court for one year dismissed for non-prosecution and that order attaining finality--Revision petition for other year after six years--Court will not take a different view--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 15--Notification No. F.4(1)FD/Tax Div/2000-361 dated June 19, 2000.--Assistant Commissioner, Anti-Evasion v. Honda Siel Power Products Ltd. (Raj) . . . 125

Review--Sales tax--Condonation of delay--Principles stated.--Laul's India Limited v. State of Haryana (P&H) . . . 74

----Sales tax--Limitation--Review application filed after delay of 1127 days along with application for condonation of delay--On facts no sufficient cause for condonation of delay in filing review application--Application for condonation of delay dismissed--"Sufficient cause" meaning of--Limitation Act (36 of 1963), s. 5.--Laul's India Limited v. State of Haryana (P&H) . . . 74

Sale price--Value added tax--Definition--Inclusion of any statutory levy--Is statutory levy payable by seller and not by purchaser--Mandi fee--Not a levy on seller but on purchaser--Not a statutory levy liable to be included in sale price--Rajasthan Value Added Tax Act (4 of 2003), s. 2(36)--Rajasthan Agricultural Produce Marketing Rules, 1963, r. 59.--Commercial Taxes Officer v. Britannia Dairy Pvt. Ltd. (Raj) . . . 68

Sales Tax Tribunal--Appeal to Appellate Tribunal--Power to consider additional ground--Penalty--Interest--Appeals against penalties and interest for five periods--Two of appeals from composite orders of assessment, interest and penalty--Ground as to entry applicable to goods raised for first time before Tribunal--Question arising out of assessment and going to root of matter--Tribunal considering and on that basis deciding all five appeals--No miscarriage of justice--Bombay Sales Tax Act (51 of 1959), s. 36(2)(c).--Commissioner of Sales Tax v. Jalani Tools (India) Ltd. (Bom) . . . 104

Service tax--Cenvat credit--Input service--Definition--Export--Place of removal port of shipment and not factory gate --Cargo handling services--Assessee entitled to Cenvat credit of tax paid thereon--Cenvat Credit Rules, 2004, r. 2(l). --Central Excise v. Inductotherm India P Ltd. (Guj) . . . 1

----Cenvat credit--Input service--Definition--Service should have been used by assessee directly or indirectly for manufacture of final products up to place of removal--Export--Place of removal is port--Services of customs house agent, shipping agent, container service--Are input services--Assessee entitled to Cenvat credit of tax paid there-on--Commission paid to overseas agent--Not input service--Not eligible for Cenvat credit--Central Excise Act (1 of 1944), ss. 11A, prov., 11AB--Cenvat Credit Rules, 2004, rr. 2(l)(ii), 3(1), 4(3)(c)(iii), 9(2), 14.--Commissioner v. Dynamic Industries Ltd. (Guj) . . . 12

Shipping and container services--See Service tax (Guj) . . . 12

Value added tax--See Check-post (Ker) . . . 97

----See Sale price (Raj) . . . 68

Words and phrases--"Input service"--Definition.--Central Excise v. Inductotherm India P Ltd. (Guj) . . . 1

----"Input service"--Definition.--Commissioner v. Dynamic Industries Ltd. (Guj) . . . 12

----"Sale price"--Definition.--Commercial Taxes Officer v. Britannia Dairy Pvt. Ltd. (Raj) . . . 68

----"Sufficient cuase", meaning of.--Laul's India Limited v. State of Haryana (P&H) . . . 74

Works contract--See Central sales tax (All) . . . 62


CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL


Business auxiliary service--See Service tax (CESTAT-New Delhi) . . . 44

Export of service--Service tax--April 19, 2006 to May 31, 2007--Business auxiliary service--Agreement entered into by assessee with party in USA engaged in sourcing garments from India for sale abroad in USA--Assessee identified vendors for principal abroad, inspected export consignments, and identified logistic service providers for transportation of goods purchased to port for export (services in relation to business or commerce)--Beneficiary, user/recipient of service principal abroad (not having any establishment or branch in India) who paid in convertible foreign exchange and used service in his business, located abroad--That services performed in India, would not make them received/consumed and taxable in India--Is export of service--Finance Act (32 of 1994), s. 65(19), (105)(zzzb)--Export of Services Rules, 2005, r. 3(1)(i), (ii), (iii), (2).--GAP International Sourcing (India) Pvt. Ltd. v. CST (CESTAT-New Delhi) . . . 44

Service tax--Export of service--April 19, 2006 to May 31, 2007--Business auxiliary service--Agreement entered into by assessee with party in USA engaged in sourcing garments from India for sale abroad in USA--Assessee identified vendors for principal abroad, inspected export consignments, and identified logistic service providers for transportation of goods purchased to port for export (services in relation to business or commerce)--Beneficiary, user/recipient of service principal abroad (not having any establishment or branch in India) who paid in convertible foreign exchange and used service in his business, located abroad--That services performed in India, would not make them received/consumed and taxable in India--Is export of service--Finance Act (32 of 1994), s. 65(19), (105)(zzzb)--Export of Services Rules, 2005, r. 3(1)(i), (ii), (iii), (2).--GAP International Sourcing (India) Pvt. Ltd. v. CST (CESTAT-New Delhi) . . . 44

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