The Supreme Court in a recent order upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruling and held that Ramdev’s Patanjali Yogpeeth Trust is liable to pay Rs 4.5 crore to tax authorities for charging an entry fee for organising Yoga camps.
Yoga camps for fee: SC upholds CESTAT order for tax on Patanjali Trust
In a setback to the Patanjali Yogpeeth Trust, the Supreme Court on Friday upheld an appellate tribunal’s ruling that the organisation is liable to pay service tax for charging an entry fee for organising Yoga camps, both residential and non-residential.
R&B opposes GST move to freeze a/cs
Roads and buildings officials in Vikarabad district approached Telangana High Court challenging the orders of GST commissionerate, which had directed Axis Bank and State Bank of India to freeze bank accounts belonging to the district R&B department and to enable the GST wing deduct Rs. 78.12 lakh from the accounts.
Transportation of goods along with ancillary service of handling goods not be taxed as Cargo Handling Service
The Hon’ble Supreme Court in the case of C.C.E. & S.T. Surat v. Arkay Logistics Ltd. dismissed the Civil Appeal filed by the Revenue Department thereby holding that, primary service of transportation of goods along with ancillary service of handling of goods and related activities would not be taxed as Cargo Handling Service.
Service Tax is exempt for authorized operations conducted within SEZ
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 […]
Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax
The Hon’ble CESTAT, Bangalore, in the case of Naveen Chava v. Commissioner of Central Tax [Service Tax Appeal No. 20013 of 2021 dated January 30, 2024], held that in the current case, no evidence establishes that a substantial portion of the agreement refers to the obligations that are to be followed by the Appellants. Further, […]
DOCTRINE OF SUBSTANCE OVER FORM – CONCEPT, MEANING AND APPLICATIONS
Introduction: Recently, we have witnessed the ICC Men’s Cricket World Cup 2023. Often in the game of cricket, it is said that form is temporary and class is permanent. It essentially means that the form of a player may sometimes down but it is his class that is always permanent because of his natural instincts. […]
Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid
The CESTAT, Mumbai in the case of M/s. Tata AIG General Insurance Co. Ltd. v. Commissioner of Service Tax, Mumbai [Service Tax Appeal No. 85359 of 2017 and 85635 of 2021 dated November 08, 2023] allowed the appeal and held that Credit cannot be denied due to incorrect description of Service on invoices when the […]
Secondment of employees by the overseas group company – a taxable service – Instruction no.5/2023-GST Dt.13.12.23
CBIC issued Instruction No. 05/2023-GST dated 13.12.2023 drawing attention to the Judgment of the Hon’ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS) on the issue of nature of secondment of employees by overseas entities to Indian firms and its Service Tax implications.
Time limit for claiming refund not applicable when Service Tax paid erroneously
The CESTAT, in Kolkata M/s. Bansal Biscuits Private Limited v. Commissioner of Central Excise & Service Tax, Patna [Service Tax Appeal No. 75363 of 2016 dated November 17, 2023] held that time limit prescribed for claiming refund under Section 11B of the Central Excise Act, 1944 (“the CEA”) would not be applicable in cases when […]