Taxindiaonline.com
Taxindiaonline.com Taxindiaonline.com TIOL Tube Taxindiainternational.com
 
LOGIN
Forgot Password |  Register  
Thursday , December 8, 2016 | Updated : Dec 8, 19:02 IST
GST   Income Tax    Customs    Excise    Service Tax    FEMA    DGFT    SEZ    Misc    Pitara    Budget   
About Us Contact Us
Taxindiaonline.com Taxindiaonline.com Taxindiainternational.com
 
 
NEWS FLASH
 
Modi Govt rolls out tax incentive, discounts and concessions if payments are made by credit or debit cards; 10% discount by toll plaza; No service tax upto Rs 2000 (See 'Breaking News') I-T - Whether when loss-making Indian subsidiary of a non-resident company receives some voluntary contribution from parent, aimed at protecting its investments, such payment is to be construed as capital receipt - YES: SC (See 'Breaking News') Import duty on Wheat reduced from 10% to NIL (See 'Notifn 60' in What's New) India-UK Conference on Ease of Doing Business (See 'Mixed Buzz') Govt mulling tax sops for digital payments upto a limit GST - Let's not water down the Territorial Waters issue (See 'THE COB (WEB)' Column) Cabinet okays proposal to rechristen Delhi-Mumbai Corridor as National Corridor (See 'Mixed Buzz') Deposits in Jan Dhan Accounts Not Alarming - Income Tax Department (See 'DDT') I-T - Whether literal interpretation of terms while construing document can be ground for reversal of an order based on undisputed facts found during search & seizure operations - NO: HC (See 'Breaking News') Income Tax Staff to be diverted to Investigation Directorate (See 'DDT') ST - Whatever may be activity of work contractor, it is nature of services of Appellant that has to be looked into for imposition of service tax: CESTAT (See 'Breaking News') Unemployment is more among Graduates: Labour Minister (See 'Mixed Buzz') Rs.3.81 Trillion worth bank notes supplied by RBI and there is more - RBI (See 'DDT') EPFO takes steps to cover Contract Workers in Govt Departments (See 'Mixed Buzz') Merger of Plan and Non Plan expenditures (See 'DDT') Cus - Whatever may be circumstances under which goods could not be cleared from bonded warehouse, duty liability would be at rate prevalent at time of filing ex-bond BoE and not when they were bonded: CESTAT (See 'Breaking News') Government, biggest Litigant (See 'DDT') Union Cabinet approves Metro Project for Pune + Nutrient-based subsidy rates for phosphatic & potassic fertilisers for current fiscal RBI lowers GDP growth rate to 7.1%; No change in interest rate Income Tax Department identifies Jan Dhan accounts subjected to heavy deposits CBDT Chairman asks field formations to provide hands to Investigation Wing (See 'Instruction' in Income Tax) Manufacture of 'Other Tobacco Products' - Compulsory Licensing under consideration: Minister Govt issues 96 India Business Cards to businessmen from SAARC Recommendations to Govt: Include Exempted Depts within purview of EPF (See 'Mixed Buzz') Govt notifies rule to amend PML(Appeal) Rules, 2005 (See 'PMLA Notifn' in FEMA) Govt to plan for compulsory licensing of Tobacco (See 'Mixed Buzz') Govt to introduce Centralized Public Grievance Redressal system (See 'Mixed Buzz')
 
Bookmark and Share
ST Refund submitted after 07.07.2009 for exports prior to this date denied on ground that same not filed within 6 months Board clarified that Notf 17/2009 does not bar applicability to exports done prior to clarification claim has to be considered under notfn. 17/2009-ST only matter remanded: CESTAT

By TIOL News Service

AHMEDABAD, SEPT 10, 2012: THE refund claim filed by the appellant in respect of service tax paid on terminal handling charges has been rejected on the ground that terminal handling charges was not one of the services mentioned in Notification No. 41/2007-ST. Another ground taken for rejecting the claim is that it has been fixed beyond the six months period prescribed under the impugned notification.

Before the CESTAT the appellant submitted that in their own case the Bench had vide Order No.A/324-330/WZB/AHD/2012 dated 19.03.12 held that refund of service tax paid on terminal handling charges would be available. In the matter of limitation, reliance is placed on the Trade Notice issued by Commissioner of Central Excise & Service Tax, Dibrugarh No.07/2010 dated 04.03.2010 where it is mentioned that when the benefit was available under notification No. 17/2009-S.T., the same should have been extended especially when it was claimed in reply to the show cause notice and before the Commissioner (Appeals) in appeal.

The Bench observed -

"3.... In paragraph 5 of the order of this Tribunal cited by the ld. counsel in their own case, it was held that refund of service tax paid on terminal handling charges in case of exports is admissible. As regards limitation, I find that the Commissioner of Central Excise and Service Tax, Dibrugarh in trade notice cited by the ld. counsel has taken a view that claim submitted after 07.07.09 have to be considered under notification No. 17/2009 only. Para 2 of the trade notice which is relevant is reproduced below;

"2. The matter has been examined by the Board. In this regard, I am directed to state that though Notification No. 17/2009-S.T., dated 7-7-2009 simplifies the refund scheme, the nature of benefit given to the exporters remains as it was under Notification No. 41/2007-ST. Further, the new notification does not bar its applicability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No. 17/2007-S.T. would be applicable even for such exports subject to conditions that (a) refund claim are filed within the stipulated period of one year; and (b) no previous refund claim has already been filed under the previous notification. [Authority: Board's Letter F.No.354/256/2009-TRU, Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, New Delhi, dated the 1st January, 2010]"

4. Since the department itself has taken the view that claim submitted after 07.07.09 have to be considered under Notification No. 17/2009-ST, the submission of the ld. counsel has to be accepted. Accordingly, the appeal is allowed and the matter remanded to the original adjudicating authority for fresh consideration of the claim in terms of the orders of the Tribunal on the appeal filed by the Revenue, Commissioner (Appeals) and this order so far as they are applicable to the issue."

(See 2012-TIOL-1185-CESTAT-AHM)


POST YOUR COMMENTS
   
 
 
 
Download on the App Store
Get it on Google play
TIOL SEARCH
 
TIOL Subscriptions
 All-In-One Package
 Indirect Tax Package
 Income Tax Package
<< More Packages>>
Visit TIOLCorplaws.com
 
   
             
Income Tax Customs Excise Service Tax FEMA DGFT SEZ Misc Pitara Budget
  • Income-Tax Rules
  • Income-Tax Act
  • Notifications
  • Circulars
  • Instructions
  • SC Cases
  • HC Cases
  • ITAT Cases
  • Advance Ruling
  • Settlement
  • Other Cases
  • Directorate of Income Tax (Systems)
  • Reports
  • Customs Rules
  • N T/CAA/DRI
  • Tariff Notfn
  • CVD
  • Non Tariff Notfn
  • Circulars
  • Anti-dumping Notfn
  • Safeguard Duty Notfn
  • SC Cases
  • HC Cases
  • Cestat Cases
  • Advance Ruling
  • Settlement
  • Drawback Cases
  • MISC Circulars
  • CCRs - 2004
  • Central Excise Rules
  • Tariff Notfn
  • Non Tariff Notfn
  • Circulars
  • SC Cases
  • HC Cases
  • Cestat Cases
  • Advance Ruling
  • Cesses Notfications
  • Excise Amendment
  • MISC Circulars
  • 37B Order
  • Settlement
  • Commr.(A) Order
  • Tribunal
  • GST Kitty
  • Notifications
  • Service Tax Rules
  • 37B Order
  • Circulars
  • SC Cases
  • HC Cases
  • Cestat Cases
  • Advance Ruling
  • FAQ
  • Finance Act, 1994
  • Commr. (A) Orders
  • Removal of Difficulty
  • VCES
  • Accounting Head
  • Miscellaneous
  • DIPP Notification
  • FDI Approved
  • Exchange Manual
  • Fema Notifications
  • SC Cases
  • HC Cases
  • RBI Notifications
  • RBI Circulars
  • Act
  • Rules
  • Regulations
  • Master Circulars
  • PMLA Notifications
  • Depository Scheme
  • Press Note
  • Notifications
  • Circulars
  • Public Notices
  • Trade Notice
  • FTDR Amendment 2010
  • Notifications
  • Instructions
  • Act 2005
  • Rules 2006
  • DGEP
  • State Acts
  • State Policy
  • MISC
  • SC Cases
  • HC Cases
  • VAT Cases
  • Miscellaneous
  • Service News
  • Promotion
  • Transfer
  • Deputation Posts
  • Cadre Review
  • Transfer Policy
  • Training Circulars
  • Recruitment Rules
  • Pay Commission
  • Service Cases
  • The Insider
  • MISC
  • Budget Speeches
  • Union Budgets
  • Economic Surveys
  • TRU - D. O. Letter
  • Finance Acts
  • Finance Bill
  • Budget Circular
  • A Taxindiaonline Website. Copyright © 2016 Taxindiaonline.com Pvt.Ltd. All rights reserved. | Powered by 4th Dimension