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 …
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal has directed the excise duty refund to Indian Oil Corporation Ltd. paid under protest.The bench of Ramesh Nair and Raju has observed that the appellant, IOCL, had paid the duty on the behest of the audit objection, which itself is a payment of duty under. The Ahmedabad bench …
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that services for drain hole drilling in existing oil wells qualify as "mining services".The bench of Ashok Jindal and K. Anpazhakan has observed that the activity of drilling core holes and test wells was held to be taxable only w.e.f. The Kolkata Bench of the Customs, …
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that no excise duty is payable on empty barrels used only for packing material.The two-member bench of Justice Dilip Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that no excise duty is payable on empty barrels used …
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the coal transported from the pitheads of the mines to the railway sidings would be classified under the head "transport of goods by road" service, and the activity does not involve any taxable service in relation to "mining of minerals. The Delhi Bench of the …