Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court
3 weeks, 2 days ago

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

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The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. In that case, the Tribunal dealt with the issue of whether the incentives paid by airlines to travel agents for achieving targets was liable to service tax under the category of 'Business Auxiliary Service'. In the case at hand, Petitioner sought waiver of pre-deposit under Section 35F of the Central Excise Act, 1944, so as to impugn levy of service tax on its 'commission income', the consequent demand and other liabilities. “All of the above, leads us to conclude that the petitioner appears to have a strong prima facie case and that the test of “likelihood of success” is liable to be answered in its favour,” High Court concluded.

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History of this topic

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

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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 …

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court
3 weeks, 2 days ago

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

Live Law  

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. In that case, the Tribunal dealt with the issue of whether the incentives paid by airlines to travel agents for achieving targets was liable to service tax under the category of 'Business Auxiliary Service'. …

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

CESTAT Cases Monthly Round-Up: March 2024

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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
10 months, 4 weeks ago

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

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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 …

Indirect Tax Cases Monthly Round Up: January 2024
11 months, 1 week ago

Indirect Tax Cases Monthly Round Up: January 2024

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Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance Case Citation: 2024 LiveLaw 52 On Wednesday, the Allahabad High Court …

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

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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 …

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

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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 …

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

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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 …

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

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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 …

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

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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 …

Service Tax Not Payable On Intermediary In The Sale Of Space or Time For Media Agency On Commission Basis: CESTAT
2 years ago

Service Tax Not Payable On Intermediary In The Sale Of Space or Time For Media Agency On Commission Basis: CESTAT

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The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on intermediaries in the sale of space or time for media agencies on a commission basis.The two-member bench of Ramesh Nair and Raju has observed that no evidence has been placed on record to establish that the appellant was. The …

Service Tax Leviable On Policy Administration Charges From 1 May, 2011: CESTAT
2 years, 1 month ago

Service Tax Leviable On Policy Administration Charges From 1 May, 2011: CESTAT

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The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is leviable on policy administration charges with effect from 01.05.2011.The two-member bench of Anil Choudhary and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is leviable on policy administration charges with effect from …

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT
2 years, 2 months ago

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT

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The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of business promotion, support, and marketing do not qualify as intermediary services.The bench of S. S. Garg and P. Anjani Kumar has observed that the place of provision of business promotion service shall be the location of the recipient. The Chandigarh Bench of Customs, …

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022
2 years, 2 months ago

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022

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Supreme Court Case Title: Deputy Commissioner of Gift Tax Versus M/s BPL Limited Citation: 2022 LiveLaw 848 The Supreme Court has held that the valuation of shares for the purpose of gift tax must take into consideration the limitations and restrictions. Case Title : Assistant Commissioner of Income Tax vs Ahmedabad Urban Development Authority and connected cases Citation : 2022 …

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT
2 years, 3 months ago

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT

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The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not leviable on business exhibition services performed outside India.The two-member bench of Ramesh Nair and Raju observed that as per Rule 3 of Sub Rule of the Taxation of Services. The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 3 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

Tax Cases Weekly Round-Up: 31 July To 6 August, 2022
2 years, 5 months ago

Tax Cases Weekly Round-Up: 31 July To 6 August, 2022

Live Law  

Supreme Court Pradeep Goyal vs Union of India Citation: 2022 LiveLaw 654 The Supreme Court has directed the GST Council to issue advisory / instructions / recommendations to the respective States regarding implementation of the system of electronic generation of a Document Identification Number in the indirect tax administration. Case Title: PCIT Versus Mamta Agarwal Citation: 2022 LiveLaw 740 The …

Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT
2 years, 5 months ago

Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax demand is not sustainable on the basis of TDS/26AS statements. The show cause notice was adjudicated by the Principal Commissioner, Excise & GST, Surat, confirming the demand for Service Tax along with interest and penalties as proposed in the show cause notice. The …

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi
2 years, 6 months ago

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi

Live Law  

The Delhi Bench of CESTAT has reiterated that service tax cannot be levied on reimbursement of expenses incurred by the service provider. Subba Rao, held that since Rule 5 of the Service Tax Rules, 2006 has been held to be ultra vires by the Supreme Court in the case of Union of India versus Intercontinental Consultants and Technocrats Pvt. The …

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