In the case of Commissioner, ST, New Delhi v. M/s Swadeshi Construction Company, the Delhi CESTAT held that Service Tax cannot be levied for the construction of Delhi Haats under the head “Commercial or Industrial

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), on Wednesday, held that the date of presentation of the cheque is the date of payment of service tax. Accordingly, the bench

In M/s Anil Enterprises v. CCE, the Customs, Excise, and Service Tax Tribunal ( CESTAT ) ruled that non-accounting of raw materials would not attract penalty since the Assessee is not the manufacturer or dealer

The Delhi bench of the CESTAT, on Monday, held that service tax is payable on the amount received for providing Common facilities under the head ‘ renting of immovable property’ through the same was received

In M/s Vij Construction Pvt. Ltd, Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and held that collection of fees for allowing a person to use the facility by National Rifle

The CESTAT, Delhi bench held that the appellant, M/s Era Infra Engg. Pvt. Ltd, is not liable to pay service tax for construction projects of Era business school and hostel for NIT Calicut. While giving

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while condoning a delay of 23 days, asked the appellants to pay cost of Rs. 5000 rupees which must be paid to

While hearing the case of Bridge & Roof Company Limited vs. CCE, Delhi bench of the Customs Excise & Service Tax Appellate Tribunal held that the benefit of the composition scheme cannot be denied to

In a recent decision, the Delhi CESTAT allowed Cenvat credit on the amount paid as insurance on Plant & Machinery. Along with this, the Service Tax paid on availing rent-a-cab service was also allowed. The

The Delhi bench of the CESTAT today held that the services rendered by a radio taxi business wherein the invoices are directly raised on the corporate clients would not be subject to service tax under

In a recent ruling, the Delhi CESTAT held that Small Scale Industry (SSI) exemption is not available to an assessee even when assessee was using third party brand name to manufacture own goods. The assessee-Units

The Delhi bench of the Customs, Excsise and Service Tax Appellate Tribunal (CESTAT), while granting relief to Nichiplast India Private Ltd, held that the Company is entitled to refund of the amount of Cenvat Credit

The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in the case of M/s. CDP Real Estate versus C.C.E., Delhi where it has been ruled that service in respect of

In a recent ruling, the Delhi CESTAT observed that penalty is not leviable on a Government authority who defaulted payment of service tax without any malafide intention to evade tax. In the instant case, the

A division bench of New Delhi CESTAT including Justice (Dr.) Satish Chandra, President and B. Ravichandran, Member (Technical) has said that amount received by Hindustan Petroleum Co. for giving facility of selling CNG through their