service tax

Case BriefsHigh Courts

Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime

The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.

Case BriefsTribunals/Commissions/Regulatory Bodies

Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder

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

Case BriefsTribunals/Commissions/Regulatory Bodies

Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi

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.

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT exempts All India Football Federation from paying service tax in accordance with the tripartite agreement between parties

AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR

Case BriefsHigh Courts

Calcutta High Court |In absence of prescribed statutory form, filing of return/payment of tax sufficient compliance of Works Contract Composition Scheme

The High Court has also observed that the Service Tax Department cannot invoke the extended period on the sole ground of omission as the same can be invoked only when that there is a deliberate intention to evade payment of tax.

Case BriefsTribunals/Commissions/Regulatory Bodies

Whether Section 73A of the Finance Act, 1994 applicable when service tax has been collected and retained by the Assessee; CESTAT answers

    Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside

Case BriefsTribunals/Commissions/Regulatory Bodies

Whether refund can be claimed on the service tax deposited on ‘construction’ of individual/ independent ‘residential’ houses? CESTAT answers

    Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and Subba Rao (Technical Member) allowed

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Services involving supply of goods/deemed supply of goods to be classified under ‘works contract services’ only

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the

Case BriefsTribunals/Commissions/Regulatory Bodies

Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT sets aside penalty on Umed Bhawan Palace for delay in service tax; Situation found revenue neutral

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed involving the question of

Case BriefsHigh Courts

Madras High Court applies doctrine of ‘substantial compliance’ to determine implications of limitation period in the Customs Act, 1962

Madras High Court: In a case where show cause notices were sent by Assistant Commissioner of Customs (Respondent 4) for short collection

Case BriefsTribunals/Commissions/Regulatory Bodies

Whether ocean freight charges can be collected, subject to levy of Service Tax? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical

Case BriefsSupreme Court

Explained| Can services rendered by a “Consulting Engineer” prior to 2005 Amendment to the Finance Act be subjected to service tax?

Supreme Court settled the issue of whether “body corporate” is excluded from the definition of “consulting engineer” under Section 65(31) of the Finance Act, 1994 prior to the amendment in 2005.

Case BriefsTribunals/Commissions/Regulatory Bodies

Whether the credit availed by bank on service tax paid for insuring deposits, eligible for CENVAT Credit or not? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)

Case BriefsTribunals/Commissions/Regulatory Bodies

Can service tax be levied on services provided by club to its members? CESTAT answers

Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member),

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Promotional activity for IPL not covered under ‘Business Auxillary Service’; Anil Kumble not liable to pay Service Tax

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of P. Anjani Kumar (Technical Member) and P. Dinesha (Judicial Member)

Case BriefsSupreme Court

“In a taxing statute, it is the plain language of the provision that has to be preferred”. APMCs  liable to pay service tax under the category of ‘renting of immovable property service’: SC

Supreme Court: In the instant appeals, the Market Committees located in Rajasthan raised their grievance over the decision of CESTAT that respective

Case BriefsTribunals/Commissions/Regulatory Bodies

Whether the services provided by CRS companies to the appellant can be subjected to levy of service tax under the OIDAR services? CESTAT addresses

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) took up

Case BriefsTribunals/Commissions/Regulatory Bodies

Is there any provision under Cenvat Credit Rules, 2004 or Finance Act, 1994 for reversal of CENVAT credit for services provided for which no consideration is received by an assessee? CESTAT analyses

Customs, Excise and Service Tax Appellate Tribunal, Chandigarh: Coram of Ashok Jindal (Judicial Member) and CJ Mathew (Technical Member) addressed whether the

Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT | Can demand of Service Tax be levied under commercial services involving composite contracts? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi (Judicial Member) and P Venkat Subbarao (Technical Member)