Sufficient reasons are required to sustain the charge of abatement
The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of…
Category: Pre-GST
Services in the Form of Receipt of Patent Registered Outside India are not liable to Service Tax
The CESTAT, Ahmedabad in Intas Pharmaceuticals Ltd. v.C.S.T.- Service Tax, Ahmedabad And Another [Service Tax Appeal No. 12716 of 2014…
Credit can be claimed when exempted by-products are obtained while producing taxable goods under the UP VAT Act
The Hon’ble Supreme Court in the case of M/s. Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP [Civil…
No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club
The CESTAT, Bangalore in the case of M/s. Karnataka Golf Association v. The Commissioner of Service Tax and Another [Service…
Kronos 4500 Touch ID Terminal Chips are Classifiable under the Category of Electrical Machines and Apparatus
The CESTAT, Bangalore in the case of The Commissioner of Customs v. M/s. Kronos Systems India Pvt. Ltd. [Customs Appeal…
Excise Duty is leviable on Coal Clearances from the Sister Concern Units
The CESTAT, Kolkata in the case of M/s. Mahanadi Coalfields Limited v. Commissioner of Central Excise & Service Tax, BBSR [Excise…
No Service Tax for Copyright Services on Original Artistic Works
The CESTAT, Kolkata held that the copyright services associated with the original artistic works performed by the assessee are exempt from service tax.
No service tax on construction services for the period before June 1, 2007
The CESTAT, Kolkata held that the assessee was not liable to pay service tax on construction services for the period before June 1, 2007. As there is a composite contract wherein supply of materials is also involved, therefore, it merits classification as works contract service, which was not in service tax net prior to June 1, 2007.
Nill Rate of Additional Excise Duty applicable on the day of clearance for yarn
The CESTAT, Ahmedabad in the case of M/s. Emtee Poly Yarn Pvt. Ltd. v. C.C.E. & S.T. VAPI allowed the appeal and set aside the demand, holding that the effective NIL rate of A.E.D. on the day of clearance would be applicable for the purpose of calculation of A.E.D.
Extension of Limitation cannot be invoked when there is no intention to evade payment of Service Tax
The CESTAT, Ahmedabad allowed the appeal and ruled that the assessee is a charitable trust and not covered under the definition of commercial training or coaching center as per Section 65(27) of the Finance Act, 1994 and thus invocation of an extended period of limitation by five years is not justified.