service tax Archives | Page 2 of 3

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 Briefs Tribunals/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 Briefs Tribunals/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 Briefs Tribunals/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 Briefs Supreme 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 Briefs Tribunals/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 Briefs Tribunals/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 Briefs Tribunals/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)

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Can refund claim be denied on the ground that freight had not been included in the assessable value? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal wherein the refund claim was denied in

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether payment of service tax is right utilization of cenvat credit, and can the same tax be demanded again? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which involved the issue as to whether

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether the services provided by subsidiary company to its parent company in a foreign country could be treated as export of services? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed the appeals which were filed against the common Order-in-Appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount claimed as refund already debited in Returns, whether there would be entitlement for refund under Rule 5 of CCR, 2004? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P Dinesha (Judicial Member) allowed an appeal in which the Tribunal had to decide

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | When road construction is exempt; is every activity exempt relating to the road construction including consulting engineer services? Tribunal answers

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Principle of unjust enrichment wrongly invoked by the Commissioner in case of provisional assessment; Court allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the order of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | What is the role of will/intention in evasion of payment of duty? Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal in relation to evasion of payment of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Is demand of service tax of reverse charge basis in respect of commission to a foreign entity valid? Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Raju (Technical Member) partly allowed an appeal which was field against the demand of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether credit of Excise Duty/Additional Customs Duty (CVD) on inputs and capital goods and credit of Service Tax paid on input services which have been used for construction of Mall, further used/usable for providing taxable output service admissible? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member), partly allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Can service tax be levied on the composite works contracts services? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ashok Jindal (Judicial Member) and Sanjiv Srivastava (Technical Member) allowed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether the service tax can be demanded on the construction of houses for rehabilitation of poor people under JNNURM? Tribunal answers

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Is Service Tax chargeable on the services rendered by the foreman in the chit fund business? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed after being rejected by