Service Tax Judgements
The Hon'ble CESTAT, Bangalore in General Motors Technical Centre India Pvt. Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20400 of 2020, dated April 1, 2021] set aside the order passed by the Commissioner (Appeals) rejecting the refund
No service tax on amount paid to employees deployed from a company outside India
Bimal Jain 26 July 2021 at 14:21
In M/s Imasen Manufacturing India Private Limited v. Assistant Commissioner, CGST Division-E, Behror [OIA No. 202(SM)ST/JPR/2021 dated June 9, 2021], M/s Imasen Manufacturing India Private Limited ('the Appellant') is engaged in the manufacture of Ca
Refund cannot be denied on account of procedural lapse
Bimal Jain 23 July 2021 at 14:00
In M/s Origin Learning Solutions Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No.40599 of 2017 decided on July 20, 2021] M/s Origin Learning Solutions Pvt. Ltd. ("the Appellant") is engaged in providing Information Technology Services
No service tax can be levied on food served as take away or parcels
Bimal Jain 07 June 2021 at 17:46
The Hon’ble Madras High Court ('HC') in Anjappar Chettinad A/C Restaurants v. Joint Commissioner [W.P. Nos. 13469 of 2020, 28789 & 28095 of 2019 and 1748 & 5935 of 2021 decided on May 20, 2021] held that provision of food and drink to be taken-away i
Non-payment of the dues of Service Tax and non-filing the ST – 3 Returns.
Guest 03 May 2021 at 16:14
Present order disposes of four appeals arising out of same Show Cause Notice adjudicated by common order that is theorder under challenge bearing No.0042-15-16 dated 23.03.2016. The facts in brief for disposal of the impugned appeals are asfollows:-
The Order of Commissioner (Appeals) bearing No.151/2019dated 14.05.2019 has been assailed vide the impugned appeal.The relevant factual matrix for the present appeal is that the appellant is engaged in the manufacture of tyres. The Department observe
Claim of cenvat credit on input services
Guest 01 May 2021 at 17:35
The order of Commissioner (Appeals) bearing No. 668(CRM)ST/JDR/2019 dated 11.07.2019 has been assailed vide the impugned appeal. The facts, in brief, as are required for adjudication are as follows:
Claim of refund by unjust enrichment
Guest 01 May 2021 at 17:35
This appeal has been filed against order-in-appeal whereby the Commissioner (Appeals) have upheld the credit of refund amount to Consumer Welfare Fund, holding that the refund claim is hit by unjust enrichment. The Commissioner (Appeals) has recorded
The issue involved in this appeal is whether interest on differential amount of service tax due to revision of price of storage charges is payable under Section 75 of the Finance Act, 1994.
Learned Counsel for the appellant has mentioned that benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme of 2019 has already been availed by the appellant. The copy of discharge certificate/SVLDRS Form No. - 4 is mentioned to have been mailed
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