Central Excise : Refund of service tax – Merely because as per the terms of export contract, the goods have to be delivered at the customer’s premises abroad, can it be said that the place of removal is extended to a place outside India. – Tri Income Tax : TDS under Section 194C or 194J – Contract to maintain operation theatre and surgical equipments, RO system, CT Scan Machine, MRI machine, Lift, Sterlisation and Medical equipments – Tri Income Tax : Keyman Insurance Policy – Premium paid for the partners – The premium paid on the Keyman Insurance Policy is allowed as business expenditure – HC Income Tax : Partnership firm or AOP – Original partnership deed was not with the assessee but was filed before the Registrar of Companies. Before the Assessing Officer a typed copy of the partnership deed duly signed by all the partners was filed. – sufficient compliance of Section 184(2) of the Act. – HC Service Tax : Person liable to pay service tax under GTA - It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay service tax. Consignment agents squarely fall under the category of persons who are liable to pay service tax since they have paid the freight amount themselves. – Tri
Posted on: Thu, 27 Jun 2013 04:18:08 +0000
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