Service Tax Exemption On Renting Of Immovable Property Service For Transmission Or Distribution Of Electricity By TANGEDCO: CESTAT
1 year, 3 months ago

Service Tax Exemption On Renting Of Immovable Property Service For Transmission Or Distribution Of Electricity By TANGEDCO: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not payable on the renting of immovable property services for the transmission or distribution of electricity by Tamil Nadu Generation and Distribution Corporation Limited.The bench of P. Dinesha and M. Ajit Kumar has observed that. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not payable on the renting of immovable property services for the transmission or distribution of electricity by Tamil Nadu Generation and Distribution Corporation Limited. The appellant, TANGEDCO, is a provider of various services, viz., ‘Business Auxiliary Service’, ‘Consulting Engineering Service’, ‘Renting of Immovable Property Service', and ‘Commercial Training or Coaching Service’. These services are not provided independently and are part of the appellant’s statutory functions and are hence done ‘for’ transmission and distribution of electric power to various consumers located within the state of Tamil Nadu in terms of the provisions of the Electricity Act, 2003.

Tamil Nadu Tax Services Electricity Service Transmission Stat Generation Tangedco Bas Distribution Service Tax Renting Of Immovable Property Service Tamil Nadu Generation Tamil Nadu Generation And Distribution Corporation Limited  electricity  tangedco  property  tamil  renting  generation  various  exemption  distribution  nadu  tax  immovable  services  transmission  service

History of this topic

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTAT
5 days ago

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that service tax not payable on commission received from foreign universities for promoting and publicizing business in India. The Bench of Dr. Rachna Gupta and Hemambika R. Priya has observed that “the assessee is held not liable to pay service tax with reference to foreign Consultancy …

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT
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2 weeks, 1 day ago

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that mark-up earned by purchasing and selling cargo space to importers/exporters on principal-to-principal basis in freight business is not liable to service tax as it amounts to trading activity and not provision of service as intermediary. The Bench of Binu Tamta and Rajeev Tandon has observed …

Tax Weekly Round-Up: November 11 To November 17, 2024
1 month, 3 weeks ago

Tax Weekly Round-Up: November 11 To November 17, 2024

Live Law  

HIGH COURTS Allahabad HC 1. : ITA 1092/2018 The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court Case Title: Kings Infra Ventures Ltd. v. The Assistant …

Transfer Of License Is “Deemed Sale,” Consideration Received Cannot Be Subjected To Service Tax: CESTAT
1 month, 3 weeks ago

Transfer Of License Is “Deemed Sale,” Consideration Received Cannot Be Subjected To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the transfer of a license constitutes a “deemed sale” under article 366 of the Constitution and, therefore, any consideration received from it cannot be subjected to service tax. This License Agreement was renewed, and a new one was executed with Sab Miller India Ltd., which …

Trading In Securities Is Not A Service, No Service Tax Payable: CESTAT
5 months ago

Trading In Securities Is Not A Service, No Service Tax Payable: CESTAT

Live Law  

The Chennai Bench of Customs, Excise and Service Tax appellate Tribunal has held that the no service tax payable on trading in securities is not a service.The bench of Sulekha Beevi.C.S. The Chennai Bench of Customs, Excise and Service Tax appellate Tribunal has held that the no service tax payable on trading in securities is not a service. The appellant …

On increase in electricity tariff in Tamil Nadu | Explained
5 months, 2 weeks ago

On increase in electricity tariff in Tamil Nadu | Explained

The Hindu  

The story so far: On July 15, the Tamil Nadu Electricity Regulatory Commission announced an average hike of 4.83% for domestic and all other consumers. The Commission waited for the Lok Sabha and Vikravandi Assembly byelection results before announcing the tariff increase, even as it indicated, in its tariff order of September 2022, that the new tariff will come to …

CESTAT Weekly Round-Up: 30 June To 6 July, 2024
6 months ago

CESTAT Weekly Round-Up: 30 June To 6 July, 2024

Live Law  

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea Case Title: Vodafone Idea Limited Versus Principal Commissioner of Customs The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of …

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT
7 months, 4 weeks ago

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that whatever is charged by the coal companies for coal, the appellant, the National Co-Operative Consumers' Federation of India, is adding 5% margin money, collecting the sale price from the consumers, and paying the sales tax on the entire amount received from the end consumers; therefore, the. …

CESTAT Cases Monthly Round Up: April 2024
8 months, 1 week ago

CESTAT Cases Monthly Round Up: April 2024

Live Law  

Service Tax Payable On Income Received By Smaaash From Bowling Alley Would Be Covered Under Amusement Facility: CESTAT Case Title: M/s Smaaash Leisure Limited Versus Commissioner of Central Goods & Service Tax, New Delhi The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the income received by the Smaaash from bowling alley would be covered …

Service Tax Not Payable On Flats Constructed Prior To 01.07.2010, Having Less Than 12 Flats: CESTAT
9 months ago

Service Tax Not Payable On Flats Constructed Prior To 01.07.2010, Having Less Than 12 Flats: CESTAT

Live Law  

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that there is no tax liability on the appellant for the impugned flats constructed prior to July 1, 2010, having less than 12 units or flats.The bench of P. Dinesha and M. Ajit Kumar has observed that only four residential units or flats were constructed in …

CESTAT Cases Quarterly Digest 2024
9 months ago

CESTAT Cases Quarterly Digest 2024

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax. Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat …

CESTAT Cases Monthly Round-Up: March 2024
9 months, 1 week ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT
10 months, 3 weeks ago

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.The bench of D.M. The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
10 months, 4 weeks ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT
10 months, 4 weeks ago

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'. Thus, it appeared that appellant …

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT
11 months ago

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited to service recipients.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
11 months, 1 week ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

Direct Tax Weekly Round-Up: 14 To 20 January 2024
11 months, 2 weeks ago

Direct Tax Weekly Round-Up: 14 To 20 January 2024

Live Law  

Direct Tax Weekly Round-Up: 14 To 20 January 2024 Supreme Court Case Title: Herbicides India Limited verses ACIT While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee is entitled to have his appeals heard on merits. Madras High …

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT
11 months, 3 weeks ago

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that in the absence of a consignment note, transport services cannot be considered goods transport agency services.The bench of Binu Tamta has held that the goods were transported locally from the mines to the factory site, and since the distance to be covered is short, no. The …

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR
11 months, 4 weeks ago

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Live Law  

Case Title: Konkan Railway Corporation Ltd. Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs Inland Container Depot The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the customs duty exemption on Earphones. Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT Case Title: …

Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT
1 year, 2 months ago

Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is payable on renting or leasing shops, premises, buildings, etc. for any commercial purpose except agriculture.The bench of Dr. Rachna Gupta and P.V. rented or leased out for any other commercial purpose other than with reference to agricultural produce, the same shall not be …

Tax Cases Weekly Round-Up: 8 To 14 October, 2023
1 year, 2 months ago

Tax Cases Weekly Round-Up: 8 To 14 October, 2023

Live Law  

Supreme Court Case Title: Commissioner of Customs, Mumbai v. M/s Ganpati Overseas Citation : 2023 LiveLaw 864 The Supreme Court has recently highlighted that the transaction value should be the primary basis for customs valuation and that other valuation methods be invoked sequentially only when there is evidence to doubt the correctness of the declared transaction value. Case Title : …

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT
1 year, 2 months ago

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that CENVAT credit availed on ‘banking and financial services’ used in providing renting of immovable property is admissible.The bench of D. M. Misra has relied on the decision of the Karnataka High Court in the case of Oberon Edifices & Estates Pvt. The Banglore Bench of Customs, …

Tax Cases Weekly Round-Up: 1 To 7 October, 2023
1 year, 3 months ago

Tax Cases Weekly Round-Up: 1 To 7 October, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus Pepsico India Holding Pvt. Case Title: Booking.Com India Support & Marketing Services Private Limited Versus DCIT The Mumbai Bench of Income Tax Appellate Tribunal has held that the arm's-length price of the employee stock option plan expenses cannot be taken as ‘Nil’. CESTAT Case Title: M/s Punjab Cricket Association Versus The Commissioner of …

CESTAT Quashes Service Tax Demand On Cost Towards Advertisements For Clients In Newspapers And Magazines
1 year, 3 months ago

CESTAT Quashes Service Tax Demand On Cost Towards Advertisements For Clients In Newspapers And Magazines

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has quashed the service tax demand on costs towards The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has quashed the service tax demand on costs towards The bench of Suvendu Kumar Pati and Anil G. Shakkarwar has observed that the service provider should be providing more …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 4 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 5 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

No Service Tax Payable On Charges For Granting Diversion Of Forest Land For Non-Forest Purposes Like Mining: CESTAT
1 year, 5 months ago

No Service Tax Payable On Charges For Granting Diversion Of Forest Land For Non-Forest Purposes Like Mining: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on charges for granting diversion of forest land for non-forest purposes like mining.The bench of Ashok Jindal and K. Anpazhakan has observed that the clearance granted by the Ministry of Environment, Forest, and Climate Change. The Kolkata Bench of the …

Power tariff hike: T.N. Electricity Regulatory Commission approves of payment of additional subsidy to Tangedco
1 year, 5 months ago

Power tariff hike: T.N. Electricity Regulatory Commission approves of payment of additional subsidy to Tangedco

The Hindu  

The Tamil Nadu Electricity Regulatory Commission has approved the payment of an additional subsidy by the State government to the Tamil Nadu Generation and Distribution Corporation, in the wake of a 2.18% power tariff hike which came into effect from July 1, 2023. The State government has proposed to exempt domestic consumers from the tariff increase, and compensate Tangedco for …

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT
1 year, 6 months ago

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be. The Delhi Bench of …

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023
1 year, 7 months ago

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023

Live Law  

Delhi High Court Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's PleasCase Title: Sanjay Gandhi Memorial Trust Versus Commissioner Of Income Tax & Ors.Citation: 2023 LiveLaw 446The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the. Delhi High Court Faceless …

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT
1 year, 7 months ago

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that profit made on transportation charges need not be included in the assessable value and the excise duty is not leviable.The bench of Sulekha Beevi C.S. The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that profit made on transportation charges …

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 7 months ago

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.The bench of Anil Choudhary has observed that in the absence of any transaction-wise and invoice-wise calculation, the show-cause notices are vague and. The Delhi Bench of the …

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023
1 year, 8 months ago

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023

Live Law  

Supreme Court Case Title: State of Himachal Pradesh & Ors. Bombay High Court Directs Sales Tax Commissioner To Determine Applicability Of VAT On Road Tax, Insurance Premium, Octroi Duty Case Title: Modi Car Agencies Pvt. Case Title: Apca Power Private Limited Versus C.C.-Kandla The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department …

No Service Tax Leviable On Construction Of Residential Complexes Prior To 01.07.2010: CESTAT
1 year, 8 months ago

No Service Tax Leviable On Construction Of Residential Complexes Prior To 01.07.2010: CESTAT

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax could be levied on the construction of residential complexes prior to July 1, 2010, even when the service is rendered either as a service simpliciter or as a work contract.The bench of P. Dinesha and Vasa Seshagiri Rao has observed that the. …

Tax Cases Weekly Round-Up: 16 April To 22 April, 2023
1 year, 8 months ago

Tax Cases Weekly Round-Up: 16 April To 22 April, 2023

Live Law  

Supreme Court Case Title: SAP Labs India Private Limited vs Income Tax Officer, Circle 6, Bangalore Citation : 2023 LiveLaw 328 The Supreme Court has ruled that the High Court is not precluded from considering the determination of the arm’s length price determined by the Income Tax Appellate Tribunal, in exercise of its powers under Section 260A of the Income …

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT
1 year, 8 months ago

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax under the Reverse Charge Mechanism is not payable by the company if personal property is rented out by the directors to the company.The bench of Justice Dilip Gupta and P. V. Subba Rao has noted that the Commissioner assumed that. Therefore, the Commissioner …

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT
1 year, 8 months ago

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that reimbursable expenses are not includible in the taxable value of the service in terms of Rule 5 of the Service Tax Rules, 2006. The department was of the view that the reimbursable expenses are includible in the gross taxable value of the service by invoking …

Tax Cases Monthly Round Up: March 2023
1 year, 9 months ago

Tax Cases Monthly Round Up: March 2023

Live Law  

Indirect Taxes Supreme Court Case Title: State of Karnataka v. M/s. Case Title: M/s Lupin Limited Versus Commissioner of Central Tax & Customs, Guntur The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal has rejected the refund claim of Krishi Kalyan Cess worth rs. Delhi High Court Case Title: OYO Hotels and Homes Private Limited vs Deputy Assistant …

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building
1 year, 9 months ago

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.The bench of Anil G. Shakkarwar has observed that the territorial location cannot decide the admissibility of CENVAT credit under the provisions of Rule 2 of the CENVAT Credit Rules,. The Mumbai …

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023
1 year, 9 months ago

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023

Live Law  

Supreme Court Case Title: Commercial Tax Officer Versus Neeraja Pipes Pvt. Gujarat High Court Case Title: Keenara Industries Private Limited Versus Income Tax Officer The Gujarat High Court has held that the reassessment notices were issued after the lapse of six years and are therefore time-barred. Case Title: Manishkumar Tulsidas Kaneriya Versus Assistant Commissioner Of Income Tax, Central 1, Rajkot …

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT
1 year, 9 months ago

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no liability for paying tax under ‘construction of complex service’ or ‘works contract’ would lie on the builder, developer, or promoter during the period prior to July 2010.The two-member bench of P. Dinesha and M. Ajit Kumar has observed that it was. The Chennai Bench of …

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers
1 year, 9 months ago

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers.The two-member bench of S. K. Mohanty Member and C.J. The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers. Out of the …

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT
1 year, 10 months ago

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on the remuneration collected from the member units for the activity of treating effluent water.The two-member bench of Sulekha Beevi C.S. The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not …

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT
1 year, 11 months ago

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has observed that clinical establishments providing health care services are exempt from service tax.The two-member bench headed by Justice Dilip Gupta and P.V. Subba Rao has observed that healthcare services are provided by clinical establishments by engaging consultant doctors. The Delhi Bench of the Customs, Excise and Service …

Tax Cases Weekly Round-Up: 1 January to 7 January 2023
2 years ago

Tax Cases Weekly Round-Up: 1 January to 7 January 2023

Live Law  

Supreme Court Case Title: M/s. Case Title: Easwaran Brothers India Private Limited Versus The Assistant Commissioner Citation: 2023 LiveLaw 4 The Madras High Court has held that the dealer has two options: refund or carry forward the ITC to the GST regime. Orissa High Court Case Title: Vedanta Limited, Jharsuguda Versus Union of India The Orissa High Court has held …

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT
2 years, 1 month ago

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Central Board of Excise and Customs is not empowered to modify the scope of an exemption notification that the Central Government has issued.The two-member bench of Rachna Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held …

Payment On One-Time Premium/Aalami Can't Be Charged To Service Tax Under Renting Of Immovable Property: CESTAT
2 years, 1 month ago

Payment On One-Time Premium/Aalami Can't Be Charged To Service Tax Under Renting Of Immovable Property: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the payment of a one-time premium or salami cannot be charged to service tax under the heading "renting of immovable property service. The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the payment of a one-time premium or salami …

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT
2 years, 1 month ago

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the entire exercise is the sale of ready-mixed concrete and there is no service element involved so as to create service tax liability against the assessee.The two-member bench of Ramesh Nair and Raju has observed that the department has very. As a result, the department …

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