Excise and Services Tax Appellate Tribunal

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.