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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 and Service Tax Appellate Tribunal (CESTAT) consisting of S.K. Mohanty (Judicial Member) and P.V. Subba Rao (Technical Member) has held that service tax is not payable on liquidated damages recovered on the failure…
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 Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that interest free refundable security deposits are not exigible to service tax since they are not collected in consideration for providing a service. The Bench,…