Commissioner of Service Tax vs Raj Rajeshwari International Polymers (P) Ltd.
Clearing and forwarding agent service: Del credere agent-Del credere agent not liable to pay service tax in respect of service rendered by it prior to 16 June 2005-The assessee was rendering service to IPCL under two different agreements. Under one agreement it was rendering service as clearing and forwarding age [LexDoc Id : 389188]
Commissioner of Service Tax vs Sreenidhi Polymers (P) Ltd.
Clearing and forwarding agent service: Del credere agent-Service rendered by del credere agent excluded from service tax prior to amendment in 2005-A combined reading of the definitions of clearing and forwarding agent and del credere agent and the amendment brought into in 2005, whereunder latter [LexDoc Id : 388479]
Commissioner of Service Tax vs SKF India Ltd.
Demand of service tax: Agreement with foreign company for availing technical know-how and assistance-Similar issue decided by high court against revenue, Affirmation of decision by Supreme Court, Appeal against order setting aside demand dismissed-The respondent had entered into an agreement with a foreign company for availing the technical know-how and assistance. On the ground that service tax [LexDoc Id : 388390]
CCE vs Punjab Small Industries and Export Corpn. Ltd.
Imposition of penalty: Non-payment of tax-No intention to evade tax, No penalty proposed in show cause notice-The tribunal was justified in restoring the penalty imposed under s.76 of the Finance Act 1994 by adjudicating authority and setting aside the penalty [LexDoc Id : 393043]