Circular Mandating 10% Additional Pre-Deposit for Appeals before CESTAT Put on hold [Read Circular]
The Customs, Excise and Service Tax Appellate Tribunal recently Put on hold its earlier circular dated 23.04.2017 mandating 10% additional deposit...
Refund of Cenvat Credit cannot be Denied on Ground of Non-Registration of Premises: Madras HC [Read Judgment]
In Commissioner of Service Tax v. CESTAT & Anr, the division bench of the Madras High Court held that Cenvat credit cannot be disallowed on mere ground that the assessee has not registered the...
CESTAT Order is not Appealable If the same was passed on due consideration of all Material Facts: SC lays down Conditions for Admitting Appeal [Read Judgment]
In a landmark ruling, the two-judge bench of the Supreme Court categorically held that the order of the CESTAT would become final if the same was passed by considering all material facts. While...
Adjudicating Authority can determine the Quantum of Penalty in a De Novo Proceedings: Madras HC [Read Judgment]
In a recent ruling, the division bench of the Madras High Court held that the adjudicating authority can determine the quantum of penalty in a de novo proceedings. The appellants were charged with...
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...
Service Tax is leviable on 30% portion of Gross Amount in case of Contract on Retreading of Tyres: SC [Read Judgment]
A two-judge bench of the Supreme Court, in a recent ruling, categorically held that, in a contract for retreading of tyres, the assessee is liable to pay service tax only on service component which...
![Service Tax is leviable on 30% portion of Gross Amount in case of Contract on Retreading of Tyres: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Service Tax is leviable on 30% portion of Gross Amount in case of Contract on Retreading of Tyres: SC [Read Judgment]")
Mumbai CESTAT confirms Service Tax demand on Security Guards Board for Greater Bombay & Thane, says it is not a Public Authority [Read Order]
In Security Guards Board for Greater Bombay & Thane Dist. V. Commissioner of Central Excise, Thane-II, the division bench of the Mumbai CESTAT held that the appellant Security Guards Board for...
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...