The CESTAT, Ahmedabad in the case of M/s. Inox India Ltd. v. Commissioner of Central Excise [Service Tax Appeal No. 10341 of 2016-DB dated March 07, 2024], held that once the legislature by way of an enactment has provided certain exemptions, any notification issued under any other enactment will not take away the right of […]
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 dated November 02, 2023] held that the services in the form of receipt of patents registered outside India are not liable to pay service tax. Facts: Intas Pharmaceuticals Ltd. (“the Appellant”) entered into a “Technology […]
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.
Service Tax to be paid on the income received under business ancillary services
The CESTAT, Ahmedabad has ruled that the assessee was aware of the chargeability of service tax upon the commission received under the head of Business Ancillary Services and had deliberately never disclosed the same in the monthly returns, thus the financial hardship faced by the assessee is no ground for non-payment of Service Tax, hence dismissed the appeal.
Adding preservatives to ayurvedic medicine will change the classification of medicine
the Adjudicating Authority and held that, addition of non-active ingredients such as preservatives, would not change the classification of the product, if the active ingredients are ayurvedic in such case, the medicament is classifiable as ayurvedic medicament.
Fitting of electrical appliances is not covered under works contract
The CESTAT, Ahmedabad has set aside the order passed the Adjudicating Authority on the ground that assessee provides works contract services by holding that, the services of general wiring, fitting thereof, are not covered under works contract services.
Service Tax is not leviable on School buses as they are not categorised under the definition of ‘Cab’
The CESTAT, Ahmedabad in Akshar Travels v. C.C.E. & S.T.-Daman ruled that, use of motor vehicle for transportation of school children is clearly different from rent-a-cab service, hence no service tax is to be leviable on transportation of children to and from school.
Bar of limitation applies on demand based on same kind for which notices already issued earlier
The CESTAT, Ahmedabad in C C Chokshi & Co. v. C.S.T., Service Tax, Ahmedabad held that once a notice has been issued on a particular issue the demand through fresh notice for the same period cannot be invoked.
CESTAT, Ahmedabad : Kandla Port Trust vs CCE & ST, Rajkot – 03.08.2023
The department issued a show cause notice alleging that the appellant ( KPT) provided service under the category of Port service to Essar under a contract and undervalued the services to the extent of 48.57 % of the actual standard rates notified by the appellant.
No service tax on transportation of articles which are not goods as per Sales of Goods Act
The CESTAT, Ahmedabad in M/s Panoli Enviro Technology Limited v. Commissioner of Central Excise & ST, SURAT-II held that the effluent does not qualify to be a ‘good’ as per the Sales of Goods Act and as per definition of GTA only the transportation of ‘goods’ is covered under GTA service. Thus, transportation of effluent by GTA is out from the ambit of service tax.