Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property

64 ViewsThe CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service Tax Appeal No. 10193 of 2017) dated November 18, 2022 held that payment of one-time premium under renting of immovable property services is not chargeable to Service Tax. Facts: M/s. Gujarat Power Corporation Ltd. […]

Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded

62 ViewsThe Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (“the CESTAT”) in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating that the amount deposited voluntarily during the investigation cannot not be treated as an […]

Begin typing your search term above and press enter to search. Press ESC to cancel.

Back To Top