Facts reveal that service tax in regard to impugned service already been paid to Government, department cannot collect service tax again on impugned service.
Merely because CA certificate is not as per liking of authorities, it cannot be brushed aside as no specific format of certificate has been prescribed by statute.
CESTAT held Service tax not payable on ‘Software Activation Charges’ under taxable services of ‘Business Auxiliary Services
CESTAT held that SSI Exemption cannot be denied for Trademark Registration in Family Member name, Jointly in Family Members Name or in partners name.
Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Individual truck/tempo operators who do not issue any consignment note are not covered within the meaning of the term GTA.
