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The CESTAT, New Delhi in the case of M/s Vipul Motors Pvt. Ltd. v. Principal Commissioner of CGST& Central Excise, Jaipur-I[Final Order No. 50957–50958/2025, dated July 02, 2025] held that incentives/ discounts received by car dealers from manufacturers are not taxable under Business Auxiliary Service, being transactions on a principal-to-principal basis.
The CESTAT, Ahmedabad in Akshita Exports held that service tax cannot be levied on commission amounts merely shown in export invoices, when there is no contract or direct payment relationship between the Indian exporter and the alleged foreign service provider.
The CESTAT, New Delhi in the case of M/s Nokia India Pvt. Ltd. sets aside demand of service tax under ‘Business Auxiliary Services’ rendered by an Assessee to overseas counterpart on finding that benefit of ‘export of service’ is ‘wrongly’ denied.
The CESTAT, Chandigarh in the case of M/s. Maruti Suzuki India Ltd. partly allowed the appeal filed by setting aside the penalty and confirming the demand of tax, thereby holding that, Service Tax is payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of the taxable person for business purpose under Business Auxiliary Services.
The CESTAT, Chandigarh, in PNC Infratech Ltd. v. Custom & Central Excise, Ludhiana [Service Tax Appeal No. 1164 of 2011 dated July 04, 2023] set aside the demand of service tax on the amount received from National Highway Authority of…
The Hon’ble Supreme Court in Principal Commissioner Central Excise Delhi I v. SOTC Travels Services Private Limited dismissed the Appeal filed by the Revenue Department by relying on the judgement wherein it was held that the Performance linked bonus (“PLB”) and Computer reservation service (“CRS”) fees received by airline agents are not subject to service tax under the category of ‘Business Auxiliary Services’ (“BAS”).
The CESTAT, Ahmedabad in Black Box Limited v. Commissioner of Central Excise & ST, Ahmedabad-iii [Service Tax Appeal No. 572 of 2012-DB dated January 4, 2023] has held that amount collected by the assessee as “activation charges” of equipment/ software…