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The Delhi Bench of Custom, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that no service tax is payable on the service charges collected by the Rajasthan Cooperative Dairy Federation from the milk unions or district cooperative societies for…
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Rachna Gupta (Judicial Member) held that the denial of availment of Cenvat Credit on performa invoices was absolutely wrong. The appellant/assessee is in the business…
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be levied for total receipt falling below the threshold limit of Rs. 10,00,000/- during the financial year. The appellant M/s K.B.…
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld that penalty against Hindustan Coca Cola for the evasion of Excise duty on the pretext of stock transfer. The tribunal consisting of Rachna Gupta (Judicial Member)…