Activity of Providing BPL Kits would not amount to “Manufacture”, Excise Duty not Leviable: CESTAT [Read Order]
Quashing the demand of excise duty on the activity of providing BPL Kits, the Delhi bench of the CESTAT observed that to levy central excise duty on...
![Municipal Co. is Liable to pay Service Tax on Renting of Immovable Property even If Shops were Rented out as per a Govt Scheme: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Municipal Co. is Liable to pay Service Tax on Renting of Immovable Property even If Shops were Rented out as per a Govt Scheme: CESTAT [Read Order]")
![No Service Tax on Retention Fee charged by Hospitals: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Hospital-Taxscan.jpg "No Service Tax on Retention Fee charged by Hospitals: CESTAT Delhi [Read Order]")
![CESTAT Quashes Rs. 2.72 Cr Demand against Federation of Indian Export Organization [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Federation-of-Indian-Export-Organization.jpg "CESTAT Quashes Rs. 2.72 Cr Demand against Federation of Indian Export Organization [Read Order]")
![Activities of the EPF Organization are not subject to Service Tax: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/EPF-Organisation-Taxscan.jpg "Activities of the EPF Organization are not subject to Service Tax: CESTAT Delhi [Read Order]")
SSI Exemption is not available to a Unit using Third Party Brand Name to Manufacture own Goods: CESTAT [Read Order]
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...
Activity of Co-Loader Service to other Courier agencies constitutes 'Business Auxiliary Service', Taxable: CESTAT Delhi
In a recent ruling, the Delhi bench of the CESTAT held that the activity of co-loader service to other courier agencies amount to Business Auxiliary Service and therefore, service tax is liable to be...
![CENVAT Credit allowable to Insurance paid on Plant & Machinery: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Insurance-TaxScan.jpg "CENVAT Credit allowable to Insurance paid on Plant & Machinery: CESTAT Delhi [Read Order]")
CESTAT Delhi allows CENVAT Credit on GTA services availed for Transportation of Cement from Factory Gate to Customers Premises [Read Order]
In a recent decision, the CESTAT, delhi bench ruled that CENVAT Credit on Service Tax paid towards GTA services availed for transportation of cement from factory gate to their customers premises. The...
Penalty cannot be levied on a Govt Authority who defaults Service Tax payment without Intention: CESTAT Delhi [Read Order]
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...
![Penalty cannot be levied on a Govt Authority who defaults Service Tax payment without Intention: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/No-Penalty-TaxScan.jpg "Penalty cannot be levied on a Govt Authority who defaults Service Tax payment without Intention: CESTAT Delhi [Read Order]")
Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]
The Delhi bench of the CESTAT, in a recent decision, held that the Iron & Steel stands used in the manufacture of trolleys can be treated as capital goods and therefore, the appellants are...
![Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Trolley-TaxScan.jpg "Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]")