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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 CESTAT, New Delhi in the matter of M/s. Mount Everest Breweries Limited v. Commissioner of CGST & Central Excise held that the assessee had not suppressed any facts and thus, extended period of limitation cannot be invoked.
The CESTAT, Mumbai in Konkan Railway Corporation Limited v. Commissioner of Service Tax set aside the order passed by the Commissioner by observing that assessee is ‘a deemed to be a railway company’ under the provision of Indian Railways Act, 1890 and since Indian railways was exempt from payment of service tax no service tax liable on the assessee.
The Hon’ble Karnataka High Court in Sri Chandrashekaraiah v. State of Karnataka [WP no. 9721 of 2019(T-RES) dated April 11, 2023] issued guidelines for determining discrepancies arising on tax calculation for Pre-GST works Contracts. Facts: Sri Chandrashekaraiah (“the Petitioner”) a…
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.
The CESTAT, Chandigarh in the case of Bajrang Lal Gupta v. The CCE Gurgaon [Service Tax Appeal No. 560 of 2011 dated June 5, 2023] held that contract involving both supply of material and labour is a ‘Works Contract Service’…
The CESTAT, Delhi in M/s. B.L. Kashyap & Sons Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 54315 of 2014 dated May 30, 2013], while quashing the impugned order, set aside the liability, and held that the appellant…
The CESTAT, Chennai in the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal No. 40090 of 2014 dated June 01, 2023] held that if refund overlaps with the period for which the demand…
The CESTAT, Chennai in the case of M/s. Same Deutz – Fahr India (P) Ltd. v. Commissioner of GST & Central Excise(Customs Appeal No.42175 of 2014, dated May 26, 2023) allowed the Export Oriented Unit (“EOU”) and financing company jointly…
The CESTAT Bangalore in M/s. Steel Authority of India Ltd. v. The Commissioner of Central Excise [Appeal No. E/562/2008 dated May 25, 2023] set aside the order demanding excise duty on differential quantity of goods based on the ER-1 returns…