service tax Archives | Page 3 of 3

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | All the services in question are eligible input services for rendering of output services; Tribunal allows appeal entitling appellant to input service credit

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of Anil Chaudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT | Can lease rentals arising out of use and occupation of a cold storage unit be categorised as ‘Operational Debt’ under S. 5(21) I&B Code? Find out Tribunal’s ruling

National Company Law Appellate Tribunal (NCLAT): A Coram of Venugopal M. (Judicial Member) and Shreesha Merla (Technical Member), while addressing the present company

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Appellant not liable to pay Service Tax under the Head “Franchise Services” on activity of granting license to third party; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member),

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Company providing service to member companies without consideration not liable to service tax under Business Auxiliary Service (BAS)

Suchita Shukla, Editorial Assistant has put this story together

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi (Judicial Member) and Anil G. Shakkarwar (Technical Member)

Case Briefs High Courts

Sikkim HC | Court refuses to condone delay where application drafted in haphazard manner and with nary a care to detail or explanation

Sikkim High Court: A Division Bench of Vijai Kumar Bist, CJ and Meenakshi Madan Rai, J. dismissed a writ petition filed against the

Case Briefs High Courts

Bom HC | ‘Dominant user’ of construction in question to be seen while considering application of Section 65 (2-b) of Finance Act, 1994

Bombay High Court: S.C. Dharamadhikari and M.S. Karnik, JJ., dismissed an appeal filed against the order passed by Central Excise and Service Tax

Case Briefs High Courts

SCC Times

service tax

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

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

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

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

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

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

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

CESTAT | All the services in question are eligible input services for rendering of output services; Tribunal allows appeal entitling appellant to input service credit

NCLAT | Can lease rentals arising out of use and occupation of a cold storage unit be categorised as ‘Operational Debt’ under S. 5(21) I&B Code? Find out Tribunal’s ruling

CESTAT | Appellant not liable to pay Service Tax under the Head “Franchise Services” on activity of granting license to third party; Tribunal allows appeal

CESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice

Sikkim HC | Court refuses to condone delay where application drafted in haphazard manner and with nary a care to detail or explanation

Bom HC | ‘Dominant user’ of construction in question to be seen while considering application of Section 65 (2-b) of Finance Act, 1994

No limitation on action for refund of service tax paid under wrong impression: Delhi HC

Statutory machinery clearly computing all components of the levy is a precondition to levying of tax

Service Tax demand notice on Saurav Ganguly, quashed

Rule 5-A(2) of Service Tax Rules, 1994 struck down as ultra vires the Finance Act, 1994

No service tax can be levied on indivisible Works Contracts prior to June 1, 2007