very forex technische Analyse-software wide scope for levying Service Tax. Original authority imposed penalty.1,000/- u/s 78 Commissioner (Appeals) applied principles of section 11AC and Punjab Haryana High Court decision in Machino Montell. 42/2009.S.T., daled Service Tax Notification.
As regards penalties, in view of the fact that the demand of approximately.10 lakhs is being upheld, both penalties under Section 76 and 77 have been rightly imposed and accordingly uphold the same. STO 2009 cestat 456 Demand: Stay: handling of export cargo: this item has been expressly excluded from the ambit of cargo handling service' under Section 65(23) of the Finance Act, 1994. CIT STO 1996 SC 9 wherein the Tribunal was held to have jurisdiction to examine a question of law which had not been raised before lower authorities. STO 2012 cestat 236 Business Auxiliary Service: Adjudicating authority did not examine eligibility for threshold exemption properly for the first year and for the second year the services in relation to agriculture: Matter remanded back. STO 2007 cestat 367 Service Tax: Cenvat credit of service tax paid on commission and advertisement: The commission agents prima facie do promote the sale and once the definition of the input service includes services used for advertisement or sale promotion, market research the same. Requests mailed to any other ID will not be acknowledged or actioned upon. STO 2012 cestat 556 Business Auxiliary Service: Commission: Only when the user and the use nur mit online umfragen geld verdienen erfahrungen of the service are located outside India, the transaction amounts to export and not otherwise. STO 2013 cestat 238 Business Auxiliary Service: Support Service for Business: As per the agreement, the concessionaire has to insure the goods kept for display and sale on their own account and has to design/ decorate the display counters and should pay for their own.
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