Marketing Support is Business Support, Not Intermediary
Hon’ble CESTAT’s significant clarity; Marketing Support is Business Support, Not Intermediary Hon’ble Chennai CESTAT recent ruling offers crucial support for…
Tag: CESTAT Chennai
Chennai tribunal gives split verdict over GST on salaries to expats
The matter of goods and services tax (GST) on salaries paid to expats by Indian subsidiaries of multinational corporations (MNCs)…
Gaming laptops are “Automatic data Processing Machines” and not “Video Game Console”
The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs held that, gaming laptops are classifiable under Customs Tariff Heading 8471 as “Automatic data processing machines” even though it is being marketed as a gaming computer that is capable of running high end graphic intensive games.
No penalty if all taxes are paid before issuance of SCN
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise quashed the penalty imposed by the adjudicating authority and held that penalty under section 77 and 78 of the Finance Act, 1994 will not to be imposed in cases where duty and interest are paid voluntarily.
Service Tax not leviable on reimbursement charges
The CESTAT, Chennai, in M/s ABC Consultants Pvt. Ltd. v. Commissioner of Service Tax set aside the demand of service tax on reimbursed amount and held that the assessee only paying advertisement charges on behalf of clients which was later reimbursed to him on actual basis thus the demand of service tax is unsustainable.
No refund of outstanding CENVAT credit after closure of factory
The CESTAT, Chennai in M/s. Alfred Berg & Co., (I) Pvt. Ltd. v. The Commissioner of GST and Central Excise held that no refund of unutilized CENVAT credit after stopping manufacturing due to sale of business to another company.
No service tax is to be levied on renting immovable property when sharing profits
The CESTAT, Chennai in M/S. Hotel Shreelekha Regency Limited [Service Tax Appeal No. 40073 of 2014 dated July 14, 2023]…
Rent received by Individuals owning Property jointly cannot be clubbed to impose service tax
The CESTAT, Chennai in M. Vijayabharathi June 14, 2023 set aside the order levying service tax on total rent received by co-owners jointly and held that the income received as rent by each co-owner is much below the threshold limit to subject the levy of service tax.
No refund if demand overlaps for the same period unless refund amount is substantiated from demand
The CESTAT, Chennai in the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal…
No Service Tax leviable on Cost of Spares and accessories used for free services during warranty period
The CESTAT, Chennai in M/s. T.A.F.E Access Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No. 526 of…