Service Tax Judgements
No Service Tax to be levied on fitment and preparation of scalp to make Wig
Bimal Jain 25 August 2022 at 15:34
The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner, Office of the Principal Commissioner of CGST and Central Excise, Chennai [WP.No.12198 of 2019 dated July 08, 2018] set aside the or
Service Tax cannot be levied on affiliation fees and rent collected by universities
Bimal Jain 25 August 2022 at 09:51
The Hon’ble High Court, Karnataka in the matter ofM/s Rajiv Gandhi University of Health Science v. Principal Additional Director General and Ors. [Writ Petition No.57941 of 2018 dated July 26, 2022] held that Service Tax cannot be levied on affiliati
Indivisible composite works contracts are not chargeable to Service tax prior to June 2007
Bimal Jain 24 August 2022 at 09:40
The Hon'ble Supreme Court of India in the matter of M/s. Total Environment Building Systems Pvt. Ltd. v. The Deputy Commissioner of Commercial Taxes & Ors.[CIVIL APPEAL NOS. 8673-8684 OF 2013 dated August 02,2022] upheld the decision of the Commissio
Service Tax cannot be levied on antivirus software sold in CD
Bimal Jain 12 August 2022 at 11:08
The Hon'ble Supreme Court of India in the matter ofCommissioner of Service Tax Delhi v Quick Heal Technologies Limited [Civil Appeal No. 5167 of 2022 dated August 5, 2022] has held that Service Tax cannot be levied again on antivirus software sold in
The CESTAT, Delhi in the matter of M/s Mec Shot Blasting Equipment Ltd v Commissioner, CGST [ORDER NO. 50626 / 2022 dated July 18, 2022] has held thatthe service tax cannot be levied on the company for payment of rent to the director unless such prem
Services Tax Exemption on man power or job work services
FCS Deepak Pratap Singh 04 July 2022 at 10:31
This judgement will be helpful in similar disputes where the job work services or man power services are subject matter of dispute. The Apex Court in this case depends on terms and conditions of the agreement between the parties and found that there
The CESTAT, Delhi in M/s Rajasthan Rajya VidhyutPrasaran Nigam Ltd. v. Commissioner of CGST, Customs [Service Tax Appeal No. 53020 of 2018 dated January 01, 2022] set aside the order passed by the Revenue Department confirming demand of service tax o
ST not leviable on supply of gensets for short period as it is amounts to deemed sales
Bimal Jain 14 February 2022 at 14:20
The CESTAT, New Delhi in M/S Subhash Light House v. Commissioner, Central Goods & Service [Service Tax Appeal No. 50176 of 2019 Tax, Audit-II dated February 02, 2022] held that the gensets were made available for delivery to the clients as per the ag
The CESTAT, Delhi in M/S. Bharat Swabhiman (NYAS) v. Commissioner Customs, Central Excise & Service Tax, Dehradun, [Service Tax Appeal No. 52849 of 2016 dated January 01, 2022] set aside the order confirming the demand of service tax. Held that, serv
Assessee not liable to reverse CENVAT credit on amount written off as bad debts
Bimal Jain 21 January 2022 at 10:33
The Hon'ble CESTAT Chandigarh in SBI Cards and Payments Services Pvt. Ltd. v. Commissioner of Service Tax, Delhi [Service Tax Appeal No. 55319 of 2013 with 50192 of 2015 dated January 4, 2022] set aside the order confirming the demand for reversal of
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