Service Tax Judgements
Cestat on Service Tax demand under Goods Transport Agency
MONISH BHALLA 13 October 2010 at 13:06
Service Tax - Goods Transport Agency Service - Pre-deposit: Prima-facie, the appellants have only reimbursed the freight expenses incurred by the suppliers and since the appellants' contracts that the suppliers were on F.O.R basis, it is the supplier
Works Contract Service
CA Gunjan H Shah 05 July 2010 at 14:40
Works Contract Service: Stay: The work executed is in respect of the irrigation services and is not for any commerce or industry. The activities which are concerned with welfare of the citizens of this country has been excluded from the liability of
Vikram Ispat Vs Commissioner of Central Excise, Raigad
jyoti 31 July 2009 at 15:08
Applicability of Central Excise and Service Tax Sections to CENVAT Credit: Sections 11A and 11AB will be applicable where the CENVAT credit in question has been utilised for payment of duty of excise on final products whereas Sections 73 and 75 of th
Levy of ST on renting of immovable property as "unconstituti
rahul 27 April 2009 at 15:15
Levy of ST on renting of immovable property as "unconstitutional"
Service Tax Credit on outward freight
Arbind Aggarwal 05 March 2009 at 15:46
ST - Cenvat Credit on Outward Freight - Revenue disallows -held, Assessee is eligible for Credit: High Court
Whether commission of sales could be treated as advertisemen
Arbind Aggarwal 02 February 2009 at 16:15
A case of missed opportunities for Revenue, says Tribunal while setting aside Service tax demand of Rs.60 lakhs - Appellant is not an advertising agency but only receives commission on sales - Tribunal.
Cenvat Credit of Canteen Services
Arbind Aggarwal 15 January 2009 at 20:43
Held by Larger Bench:- · It is well settled that every clause of the Statute should be construed with reference to the context in which it is issued. A bare mechanical interpretation of words and application of legislative intent is devoid of conce
Bangalore CESTAT on section 80 of the Finance Act, 1994 -
CA Pawan Goswami 14 November 2008 at 11:51
Section 80 of the Finance Act, 1994 - Penalty- Not to be imposed in certain cases -Assistant Commissioner dropped penalty proceedings against assessee on finding that certain factors created confusion in mind of assessee which was a reasonable case o
Non-submission of one particular return ST-3 for one quarter
CA Pawan Goswami 25 October 2008 at 10:31
Non-submission of one particular return ST-3 for one quarter on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee
BUSINESS AUXILIARY SERVICE- MEANING OF MANUFACTURE
Jitender 11 October 2008 at 18:58
Section 65 of the Finance Act, 1994, read with section 2(f) of the Central Excise Act, 1944 - Business auxiliary services - Periods 10-9-2004 to 30-6-2006 and 1-7-2006 to 30-6-2007 - Stay order - Whether what is excluded from definition of ‘Business
CAclubindia
