service tax Archives

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether service tax is payable on liquidated damages and penalties recovered under the contract? Tribunal answers

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Demand of service tax for an extended period of limitation along with interest dropped; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the rejection of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Enterprise Resource Planning (ERP) does not attract service tax under the category of Management or Business Consultant Service; Tribunal allows appeal

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an