Monday, August 10, 2020

Service Tax

Commercial Training or Coaching Services and provisions of Hostel can’t be bundled under section 66F of the Financial Act, 1994: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Commercial Training or Coaching Services and provisions of Hostel cannot be bundled under section 66F of the Financial Act, 1994. The...

No Denial of Input Tax Credit for Clerical Errors in Invoices: CESTAT [Read Order]

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that Input Tax Credit cannot be denied for clerical errors in invoices. The appellant who is registered under the Software Technology Park...

Sale and Purchase of Cargo Space not Taxable under Business Support Services: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai ruled that activity of purchase and sale of cargo space cannot be taxed under Business Support Services. Business Support Services are provided...

CESTAT quashes Service Tax Demand for Construction of Railway Siding Track Works [Read Order]

The Central Excise Service Tax Appellate Tribunal (CESTAT) has quashed service tax for construction of railway siding track works and also penalty imposed is also waived. The grievance of M/s NMC Industries (P)...

No Automatic Immunity from Penalty to Co-Noticees that main Noticee has been settled: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi held that there is no automatic immunity from Penalty for improper importation to co-noticees that main noticee has been settled. The appellant...

Banking Services are Related to Collection of Export Proceeds: CESTAT allows Refund Claim [Read Order]

The Customs Excise and Service Tax Appellate Tribunal, New Delhi held that banking services are related to the collection of export proceeds and allowed refund claims. The appellant is engaged in manufacture and...

Repair Services and Man Power Recruitment in Jammu & Kashmir are ‘Exempted Services’: CESTAT [Read Order]

The Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad held that the repair services and Man Power recruitment in the State of Jammu and Kashmir are ‘exempted services’ so the original...

No Service Tax on Membership Subscription paid under ‘Club and Association Services’: CESTAT [Read Order]

The Central, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chandigarh held that the appellant is not liable to pay service tax for membership subscription as a levy of service tax...

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