Revenue Neutrality Case Law

The idea of net neutrality was first popularized by columbia law professor tim wu in his 2003 paper network neutrality broadband discrimination.

Revenue neutrality case law. As it is a clear case of revenue neutrality and a case where intention to evade service tax is absent the penalty under section 76 which is imposable deserves to be waived in the light of provisions of section 80 of the finance act 1994. Ltd versus cce st. Therefore the party s appeal challenging the penalty under section 78 has to succeed. Therefore the party s appeal challenging the penalty under section 78 has to succeed.

Dear professional colleague sc upholds plea of revenue neutrality in case of captive consumption to set aside invocation of extended period. We are sharing with you an important judgment of the hon ble supreme court in the case of nirlon ltd. Commissioner of central excise service tax indore 2015 5 tmi 211 cestat new delhi the appellant is required to pay service tax under reverse charge mechanism. Between applications apps between data and quality of service qos sensitive traffic and the dangers of two tiered internet access.

Determining revenue neutrality viz. As it is a clear case of revenue neutrality and a case where intention to evade service tax is absent the penalty under section 76 which is imposable deserves to be waived in the light of provisions of section 80 of the finance act 1994. The following case laws discuss about the situations which amount to revenue neutrality and which will not amount to revenue neutrarlity. In an assessee favour ruling the delhi bench of customs excise and service tax appellate tribunal cestat recently held that extended period of limitation cannot be invoked in the case of revenue neutral situation.

The principle of revenue neutrality which was applied in that case by the tribunal in identical facts and circumstances was challenged by the revenue in appeal but the revenue s appeal was dismissed on the ground that it was not raising any substantial question of law. The bench comprising single judicial member archana wadhwa set aside the impugned order and provided relief to appellant in m s star alloys chemicals pvt. Commissioner of service tax 2018 tiol 2641 cestat mum 2 jay yushin 2002 tiol 126 cestat del lb 30 august 2018. The factor revenue neutrality does not absolve a manufacturer of the legal requirements of obtaining registration filing returns etc.

In it wu discusses all aspects of neutrality i e. The ratio of above cited case laws is not applicable to the situation explained in respect of a manufacturer whose duty liability does not arise due to exports there are decisions pro revenue and anti revenue.