No Service Tax on Flats handed over to Existing Members of Societies without any consideration Once Tax Liability on gross consideration is discharged: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has held that no Service Tax on flats handed over to existing members of societies without any consideration Once tax liability on gross consideration
4 Judicial Member vacancies in CESTAT
The applications are invited for 3 existing and 1 anticipated vacancies for the post of Judicial Member. The CESTAT was created to provide as an independent forum to hear the appeals against orders passed by
Consignment Note sufficient to prove Transportation for CHA: CESTAT confirms Service Tax Demand against Deccan Mining [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench held that a consignment note is enough to prove transportation for CHA. The department confirmed the service tax demand against Deccan Mining Syndicate Pvt
Service Tax cannot be levied on Affiliation Fees and Rent collected by Universities: Karnataka HC [Read Order]
The Karnataka High Court has held that the service tax cannot be levied on the affiliation fee and other incidentals including renting collected by the Universities. The Court was considering writ petitions filed by M/s.
No Service Tax on Leasing Out of Water Bodies for Fishing Rights : CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Delhi bench, while granting relief to the department of Fisheries, held that leasing out of water bodies for fishing rights not subject to Service
Sharing of Marketing Expense with Manufacturer by distributor would not Amount to Business Auxiliary Services: CESTAT Mumbai
The Mumbai CESTAT, in a significant ruling, held that sharing of marketing expense with manufacturer by distributor would not amount to Business Auxiliary Services for the purpose of Finance Act, 1994. The appellants, M/s. SMV
Commissioner(Appeal) can’t go beyond the Scope SCN demanding Service Tax: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner(Appeal) can't go beyond the scope Show Cause Notice (SCN) demanding service tax under a different head other
Assessee entitled to Service Tax Refund as element of Service involved in Sale of Food to Passengers subject to passing unjust enrichment test: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that assessee entitled to Service Tax Refund as element of service involved in sale of food to passengers subject to passing unjust
No Service Tax on Konkan Railway for use of Mangalore-Roha Line: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable by Konkan Railway for the use of the Mangalore-Roha Line. It was noticed that
No Service Tax Leviable for Reimbursement of Repairs Carried Out During Warranty Period and Other Free Services by Authorised Car Dealers: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no service tax is leviable for reimbursement of repairs carried out during the warranty period and other free services by
Non modification of Figures in Instructions issued by CBEC even after Lapse of 12 years: Supreme Court directs to file Affidavit of Secretary, Ministry of Finance [Read Order]
The Supreme Court of India directed to file affidavit of the Secretary of Ministry of Finance as there was non-modification of figures in the instructions issued by the Central Board of Excise and Customs (CBEC)
Stability Studies, Technical Testing & Analysis of New Drugs by Pharma Unit not Subject to Service Tax: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the stability studies and technical testing and analysis of new drugs are not classifiable under the taxable category of
Service Tax paid by Mistake shall be treated as Deposit, Eligible for Refund: CESTAT [Read Order]
The Central Excise, Customs and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the amount of service tax paid by mistake shall be treated as deposit and shall be refunded to the taxpayer
Supreme Court to decide Applicability of Service Tax on Secondment of Employees [Read Order]
In a significant move, a two-judge bench of the Supreme Court has issued notice to the assessee on the issue of levy of service tax on the secondment of employees under Section 65(105) (k) of
CBIC extends Time Limit for Central Excise, Service Tax, and Customs till Dec 31, 2020 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified the extension of the time limit for Central Excise, Service Tax, and Customs till December  31, 2020. The Board empowered under section 6 of the