No Service Tax On Services By Organizer In Respect Of Business Exhibition Held Outside India: CESTAT
1 week, 4 days ago

No Service Tax On Services By Organizer In Respect Of Business Exhibition Held Outside India: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that no service tax on services by organizer in respect of business exhibition held outside India. The department alleged that in terms of Rule 3 of the Taxation of Services Rules 2006 read with Section 66A of the Finance Act 1994, the assessee being the recipient of service in India is liable to pay tax on the amount paid or remitted to the foreign based service provider under the Banking and Financial services on Reverse Charge Mechanism basis. Accordingly, the place of provision will be the outside taxable territory due to which the assessee was under bona fide belief that it is not liable to pay any service tax. 25/2012 dated 20th June 2012, clause thereof, also exempts the services by an organizer to any person in respect of a Business Exhibition held outside India.

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History of this topic

No Penalty Leviable If Assessee Fails To Discharge Tax Liability Under Bonafide Belief That No Tax Needed To Be Paid: CESTAT
4 days, 18 hours ago

No Penalty Leviable If Assessee Fails To Discharge Tax Liability Under Bonafide Belief That No Tax Needed To Be Paid: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that if an assessee fails to discharge his tax liability under the bonafide belief that tax did not need to be paid, no penalty is leviable. The Bench of Dr. Rachna Gupta and Ms. Hemambika R. Priya has observed that, “even if payment is made through …

Advertising Agency Not Liable To Pay Service Tax On Amount Payable To Media Companies On Behalf Of Their Clients: CESTAT
5 days, 17 hours ago

Advertising Agency Not Liable To Pay Service Tax On Amount Payable To Media Companies On Behalf Of Their Clients: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the advertising agency being a pure agent is not liable to pay service tax on amount payable to media companies on behalf of their clients. The Bench of Dilip Gupta and P. V. Subba Rao has observed that, “The assessee has conceded about their liability …

Tax Weekly Round-Up: March 10 - March 16, 2025
Trending News
1 week, 3 days ago

Tax Weekly Round-Up: March 10 - March 16, 2025

Live Law  

HIGH COURTS Andhra Pradesh HC Notice Under Rule 142 Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court Case Title: Sri Durga Granites v. The Deputy Assistant Commissioner and Others Case Number: W.P.Nos.3480 & 6504 of 2020 The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued …

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT
1 week, 5 days ago

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the amount deposited as service tax, if refundable, should not be treated as pre-deposit under Section 35F of Central Excise Act, 1944. Merely because such adjustment is made, the amount paid as service tax or fine or penalty does not become pre-deposit under section 35F” …

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT
1 week, 6 days ago

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that service tax is leviable on renting of immovable property. Subba Rao has opined that unless the levy of service tax on renting of immovable property service is held to be ultra vires by any constitutional court, it will continue to be a valid levy. During …

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT
2 weeks, 6 days ago

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that legal & consultancy services under RCM is liable to service tax. The Bench of Binu Tamta and Hemambika R. Priya has stated that “in absence of any reply or any supporting documents, Legal fees expense incurred by the assessee are expenses towards Legal services. Accordingly, …

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT
2 weeks, 6 days ago

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that legal & consultancy services under RCM is liable to service tax. The Bench of Binu Tamta and Hemambika R. Priya has stated that “in absence of any reply or any supporting documents, Legal fees expense incurred by the assessee are expenses towards Legal services. Accordingly, …

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court
2 months, 1 week ago

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court

Live Law  

The Calcutta High Court has held that construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, cannot be exigible to service tax. A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharyya relied on two Circulars issued by the Central Board of Indirect Taxes and Customs to observe, …

Service Tax Not Payable On Commission Received From Foreign Universities For Promoting & Publicizing Business In India: CESTAT
2 months, 3 weeks 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 …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 3 weeks ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

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

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT
Trending News
3 months ago

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that discounts/incentives received from manufacturer and passed on to customers during car sales constitute sale of goods, not service, hence not liable to service tax. The Tribunal after referring to previous judgments stated that when it was categorically held that there was no liability to Service …

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT
Trending News
3 months ago

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that discounts/incentives received from manufacturer and passed on to customers during car sales constitute sale of goods, not service, hence not liable to service tax. The Tribunal after referring to previous judgments stated that when it was categorically held that there was no liability to Service …

Laying Down Optical Fibre Cables To Enhance Communication Network For Defence Forces Is Exempt From Service Tax: Delhi High Court
3 months, 3 weeks ago

Laying Down Optical Fibre Cables To Enhance Communication Network For Defence Forces Is Exempt From Service Tax: Delhi High Court

Live Law  

The Delhi High Court recently declared that Telecommunications Consultants India Limited, a central public sector undertaking which secured a Project floated by BSNL for laying down Optical Fibre Cable Network, is exempt from service tax since the service is in the nature of setting up a civil infrastructure so as to benefit the defence forces in having a better communication …

Commercial property rentals now under Reverse Charge Mechanism: GST Council
6 months, 2 weeks ago

Commercial property rentals now under Reverse Charge Mechanism: GST Council

Hindustan Times  

The Goods and Services Tax Council at its 54th meeting in New Delhi on September 9 decided to bring renting of commercial property by an unregistered person to a registered person under Reverse Charge Mechanism, in order to prevent revenue leakage. The GST Council also decided that commercial property will now come under the reverse charge mechanism. Clarifies on tax …

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
7 months, 3 weeks ago

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on banking services rendered by Punjab National Bank to the Reserve Bank of India.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant bank is working as an agent of RBI in the discharge of. The …

Receipts From CRM Services Not Taxable In India As Royalty Or FTS: ITAT
9 months, 3 weeks ago

Receipts From CRM Services Not Taxable In India As Royalty Or FTS: ITAT

Live Law  

The Delhi Bench of Income Tax Appellate Tribunal has held that receipts from Customer Relationship Management services are not taxable in India as royalty or Fee for Technical Services.The bench of Saktijit Dey and Brajesh Kumar Singh has observed that on November 26, 2019, the assessee filed a revised return of income, declaring income. The Delhi Bench of Income Tax …

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT
9 months, 3 weeks ago

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be no service tax on the freight margin recovered by the applicant from the customer.The bench of Somesh Arora and C.L. The department has demanded a service tax under the …

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT
10 months, 2 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 Quarterly Digest 2024
11 months, 2 weeks 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
11 months, 3 weeks 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. …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month 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
1 year, 1 month 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
1 year, 1 month 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 …

Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT
1 year, 1 month ago

Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer.The bench of S. S. Garg and P. Anjani Kumar has observed that activities. The Chandigarh Bench of Customs, …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
1 year, 1 month 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 …

No Service Tax Payable On Service Of Laying Of Pipeline For Gujarat Water Supply & Sewerage Board: CESTAT
1 year, 4 months ago

No Service Tax Payable On Service Of Laying Of Pipeline For Gujarat Water Supply & Sewerage Board: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on the service of laying a pipeline for the Gujarat Water Supply and Sewerage Board.The bench of Ramesh Nair and C. L. Mahar has observed that the service of laying pipelines for GWSSB does not fall under the service of. The …

Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT
1 year, 4 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 …

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT
1 year, 4 months ago

TDS Paid From Assessee’s Own Account Can’t Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT

Live Law  

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the TDS amount paid to the Income Tax Department by the appellant from his own account cannot form part of the consideration of the service charges paid to the overseas service provider, and service tax is not payable.The bench of D. M. Misra and Pullela Nageswara …

Tax Cases Weekly Round-Up: 8 To 14 October, 2023
1 year, 5 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 : …

No Service Tax Payable On Supply Of Water And Electricity To The Tenants: CESTAT
1 year, 5 months ago

No Service Tax Payable On Supply Of Water And Electricity To The Tenants: CESTAT

Live Law  

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that there is no requirement to discharge any service tax on the supply of water and electricity to their concessionaires or tenants, who were paying for these two utility services on an actual basis plus a markup of 10%.The bench of Anil Choudhary and A.K. Jyotishi has …

CESTAT Quashes Service Tax Demand On Cost Towards Advertisements For Clients In Newspapers And Magazines
1 year, 5 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 …

Service Tax Exemption On Renting Of Immovable Property Service For Transmission Or Distribution Of Electricity By TANGEDCO: CESTAT
1 year, 6 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 …

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT
1 year, 7 months ago

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is applicable to the repair, management, and maintenance of road services for the National Highway Authority of India.The bench of Anil Choudhary and A.K. The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax …

Service Tax Not Chargeable On Tour Services For Carrying Out Hajj Pilgrimage In Saudi Arabia By Indian Pilgrims: CESTAT
1 year, 7 months ago

Service Tax Not Chargeable On Tour Services For Carrying Out Hajj Pilgrimage In Saudi Arabia By Indian Pilgrims: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not chargeable on tour services for carrying out the Hajj pilgrimage in Saudi Arabia by Indian Pilgrims.The bench of Rachna Gupta and P.V. The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 7 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, 7 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 …

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT
1 year, 8 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, 9 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 …

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT
1 year, 9 months ago

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excess service tax paid can be adjusted towards service tax liability for the succeeding month or quarter.The bench of Justice Dilip Gupta and P. Anjani Kumar has observed that the mistake of short or excess payment has occurred due to the newly introduced. The Delhi …

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 10 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 …

No Service Tax Applicable on User Development Fee collected From Passengers by Delhi, Mumbai and Hyderabad International Airports: Supreme Court
1 year, 10 months ago

No Service Tax Applicable on User Development Fee collected From Passengers by Delhi, Mumbai and Hyderabad International Airports: Supreme Court

Live Law  

The Supreme Court has ruled that “user development fee” levied and collected by the airport operation, maintenance, and development entities from passengers departing the concerned airports, is a statutory levy, and thus, it is not subjected to levy of service tax under the provisions of the Finance Act, 1994. The bench comprising Justices S. Ravindra Bhat and Dipankar Datta were …

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT
1 year, 10 months ago

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a refund cannot be denied to any person who has borne the incidence of tax.The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that Rajasthan Housing Board has also deducted the service tax payable by them by reverse charge mechanism from. The …

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT
1 year, 11 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 …

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT
1 year, 11 months ago

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural produce by a cargo handling agency.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural …

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT
1 year, 11 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 …

Cricket Player Providing Brand Promotion Services Not Liable To Pay Service Tax: CESTAT
1 year, 11 months ago

Cricket Player Providing Brand Promotion Services Not Liable To Pay Service Tax: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal has quashed the demand for service tax on remuneration received by the cricket player from M/s. As regard the remuneration received from KPH, the department contended that the appellant has provided the service of brand promotion, which falls under the category of business auxiliary service and is taxable under service tax. The …

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

Payment Received From Foreign Company On Account Of Business Support Services Not Taxable As FTS: ITAT
2 years ago

Payment Received From Foreign Company On Account Of Business Support Services Not Taxable As FTS: ITAT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has held that payments received from foreign companies on account of business support services are held to be taxable as fees for technical services.The two-member bench of Anubhav Sharma and Shamim Yahya has observed that Article 12 of the India-Netherlands DTAA reveals that it does. The Delhi Bench of the Income …

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