The CESTAT, Hyderabad in the case of M/s Arunachala Logistics (P) Ltd. held that where the entire service tax liability has already been discharged by the service provider, any further demand on the service recipient under the RCM would
The Supreme Court on Tuesday agreed to hear a plea by the tax department seeking to impose higher service tax on charter flight services used by Reliance Industries executives through its subsidiary, Reliance Commercial Dealers Ltd (RCDL).
The CESTAT, Ahmedabad in Akshita Exports held that service tax cannot be levied on commission amounts merely shown in export invoices, when there is no contract or direct payment relationship between the Indian exporter and the alleged foreign service provider.
The CESTAT, New Delhi in Bajaj Resources Ltd. held that royalty paid towards the right to use a registered trademark constitutes a ‘deemed sale’ and is not leviable to service tax; accordingly, the demand under Section 73(1) was set aside.
TajGVK Hotels on Thursday said it has received an assessment order amounting to Rs 42.13 lakh in tax demand, interest and penalty related to “mismatch” in service tax abatement availed by the company.
Lottery distributors are not liable to pay service tax to the Union government, the Supreme Court held on Tuesday while dismissing an appeal of the Centre on the issue.
The Hon’ble Supreme Court of India in the case of Commissioner of Central Goods and Service Tax, Navi Mumbai disposed of the case and held that the Court did not find any good ground and reason to interfere with the CESTAT Judgment, where it was held that no service tax should be charged on reimbursement of expenses because no service element is involved.
The CESTAT, Ahmedabad in the case of Utility Labour Suppliers held that demand of service tax cannot be raised when the tax liability has already been discharged under RCM.
The CESTAT, Ahmedabad in the case of NJ India Invest Pvt. Ltd. allowed the appeal filed by setting aside the Service tax demand, thereby holding that incentives from AMCs for mutual fund distribution were exempt under reverse charge, advertisements in the ‘FUNDS WATCH’ magazine fell under print media exemption and training for sub-distributors was classified as exempt vocational training these all three are exempt from tax.
Central Board of Indirect Taxes and Customs hereby fixes the following monetary limits below which appeal shall not be filed in the CESTAT, High Court and Supreme Court:
