Monday, August 10, 2020

Service Tax

Brokerage received by Reinsurance Broker in Indian Rupees treated as receipts for Export in Foreign Currency, No Service Tax applicable: CESTAT [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) in the light of the decision of the High Court of Madras has decided that the amounts which have been retained as a brokerage...

Banks can avail CENVAT credit of Service Tax paid on Premium amount paid to Deposit Insurance Corporation: CESTAT [Read Order]

The Customs, Excise, Service Tax Appellate Tribunal (CESTAT) ruled that banks can avail CENVAT credit of the service tax paid by the banks on the premium amount paid to Deposit Insurance Corporation...

‘Know How’ isn’t covered under IPR, No Service Tax applicable: CESTAT [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that exclusive right to use the “know-how‟ in any plant in accordance with the processes, specifications, and recipes in connection with the manufacture,...

Non-Appearance of Name in Lorry Receipts can’t be Reason to reject Refund: CESTAT grants relief to Adani Enterprises [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) while quashing the order passed by the CIT(A) ruled that merely that the name of the appellant is not appearing on the Lorry Receipts,...

Composite Contracts undertaken before June 1, 2009 is classified as ‘Commercial Construction Service’, No Refund allowed: CESTAT [Read Order]

The Customs, Excise, Service Tax Appellate Tribunal (CESTAT) while upholding the order of the commissioner held that the composite contracts are undertaken by the appellant prior to June 1, 2009, need to...

Service Tax can’t levied If No Services are provided to Distributors and No Payment is made: CESTAT [Read Order]

The Customs, Excises, Service Tax Appellate Tribunal (CESTAT) held that the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration...

No Service Tax on Clubs / Associations incorporated prior to July 1, 2012: Karnataka HC [Read Judgment]

The High Court of Karnataka held that the companies and co-operative societies which are registered under the respective Acts can be said to be constituted under those Acts and the clubs or...

Discount given for Non-provision of Warranty to Foreign buyers not BAS, no liability of Service Tax: CESTAT [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the discount given for non-provision of certain services such as warranty to foreign buyers is not liable under Business Auxiliary Service (BAS)...

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