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No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
4 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 …

Tax Services Bank Service Judicial Rbi Stat
CESTAT Weekly Round-Up: 30 June To 6 July, 2024
5 months, 2 weeks 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 …

Tax Customs Title Service Tribunal Bench Cti
Indirect Tax Weekly Round-Up: 23 To 29 June 2024
5 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

Live Law  

Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

Tax Customs Title Service Tribunal Held High
CESTAT Cases Weekly Round-Up: 26 May To 01 June 2024
6 months, 3 weeks ago

CESTAT Cases Weekly Round-Up: 26 May To 01 June 2024

Live Law  

Set Top Boxes Satisfy Definition Of 'Inputs', Dish TV Entitled To 100% Credit: CESTAT Case Title: M/s Dish TV India Ltd. Versus Commissioner of Customs The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the department cannot re-determine the MRP of laptops imported by Acer India. Mittal Iron Foundry Private Limited Versus Commissioner of Central …

India Tax Customs Title Service Excise Service Tax Appellate Tribunal
CESTAT Cases Monthly Round Up: April 2024
7 months, 3 weeks 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 …

Tax Customs Title Service Commissioner Bench Versus
Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT
8 months, 1 week ago

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.The bench of Ashok Jindal and Rajeev Tandon has observed that the. The Kolkata …

Price Value Buyers Goods Excise Bso Appellant
CESTAT Cases Quarterly Digest 2024
8 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 …

India Customs Title Service Tribunal Held Bench
CESTAT Cases Monthly Round-Up: March 2024
8 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. …

Tax Customs Title Service Tribunal Held Bench
In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT
11 months 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 …

Transport Services Goods Agency Note Gta Service Tax
2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR
11 months, 1 week 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: …

India Delhi Mumbai Customs Indian Title Service
Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal
1 year, 1 month ago

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal

Live Law  

The Delhi High Court has held that there was proper verification on the part of the Customs House Agent with regard to the genuineness of the Importer-Exporter Code as well as GSTIN.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma observed that mere allegations that some other person was importing goods in the name of the importers, whose names …

Customs Cha Cestat Iec Customs House Agent Cblr Quashes Suspension
Physician Samples Distributed Free Of Cost By Medicament Manufacturer, Excise Duty Payable On Transaction Value: CESTAT
1 year, 2 months ago

Physician Samples Distributed Free Of Cost By Medicament Manufacturer, Excise Duty Payable On Transaction Value: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that physician samples are not sold by affixing the MRP on them; the same has to be distributed free of charge by the medication manufacturer. The bench of Ashok Jindal and K. Anpazhakan has observed that the assessee has not short-paid the duty and that the assessee …

Duty Central Value Samples Goods Excise Appellant
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 …

Tax Court Customs Title Income Service Tribunal
Weighment Of Goods By FCI Is Not Covered Under “Business Auxiliary Service”: CESTAT
1 year, 4 months ago

Weighment Of Goods By FCI Is Not Covered Under “Business Auxiliary Service”: CESTAT

Live Law  

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that undertaking the weighment of goods by the Food Corporation Of India is not covered under "business auxiliary service".The bench of S. S. Garg And P. Anjani Kumar has observed that weighment by the FCI is done to ensure that the declared quantity. The Chandigarh Bench …

Business Service Fci Stat Auxiliary Weighment Weighment Charges
Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 6 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 Service Cause Demand Stat Appellant Rcm
Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT
1 year, 7 months ago

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.The bench of S. K. Mohanty and M. …

Tax Order Service Revision Tribunal Department File
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 …

Expenses Service Rule Stat Ces Appellant Service Tax
Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT
1 year, 8 months ago

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund. 12/2013-ST dated July 1, 2013, the appellant filed two applications in Form A-4 claiming a refund of …

Tax Service Stat Refund Notification Appellant Sez
Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax
1 year, 9 months ago

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Tribunal has allowed the Cenvat Credit on Service Tax paid on architect services; telephone expenses, etc. for construction of hotel are input services.The bench of Anil G. Shakkarwar has observed that CENVAT Credit on input services used to bring immovable property into existence is eligible for. They have availed themselves …

Delhi Hyderabad Construction Tax Services Credit Service
Cooperative Banks Qualified As Cooperative Societies : CESTAT Allows Section 80P Deduction On Interest Received From Co-Operative Banks
1 year, 9 months ago

Cooperative Banks Qualified As Cooperative Societies : CESTAT Allows Section 80P Deduction On Interest Received From Co-Operative Banks

Live Law  

The Ahmedabad Bench of the Income Tax Appellate Tribunal has held that cooperative banks qualified as cooperative societies and the interest received from cooperative banks by the assessee in the present case qualified for deduction under section 80P of the Income Tax Act.The two-member bench of Madhumita Roy and Annapurna Gupta has observed. The Ahmedabad Bench of the Income Tax …

Order Income Interest Cooperative Cooperative Societies Banks Deduction
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 …

Contract Tax Pay Period Developer Stat Complex
Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT
1 year, 9 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 …

Water Units Collected Activity Stat Member Appellant
Once The Flat Buyer Cancels The Booking Builder Not Liable To Pay Service Tax: CESTAT
1 year, 11 months ago

Once The Flat Buyer Cancels The Booking Builder Not Liable To Pay Service Tax: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that once the buyer cancelled the booking and the consideration for service was returned, the service contract got terminated, and once it is established that no service is provided, then refund of tax for such service becomes admissible.The bench of Ajay Sharma has observed that. The …

Tax Service Booking Cancelled Stat Refund Buyer
Coal Transportation From Pitheads Of Mines To Railway Sidings Not "Mining Of Mineral": CESTAT
2 years ago

Coal Transportation From Pitheads Of Mines To Railway Sidings Not "Mining Of Mineral": CESTAT

Live Law  

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 …

Tax Customs Coal Mines Commissioner Stat Appellant