Service Tax judiciary-2

Service Tax on Merger and Acquisition Services not leviable before 16th July 2001

Commissioner of Central Excise, Customs & Service Tax Vs M/s. Kotak Mahindra Capital Co. Ltd. (Bombay High Court)

We are disposing of the above Appeals preferred by the Revenue by this common order and judgment. The above Appeals have challenged the impugned orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (for short Appellate Tribunal) dated 3rd February 2016 in Central Excise Appeal No. 3 of 2017 and 11st January 2016...

Read More

Service Tax under RCM on Senior Advocates Applicable from April 2016: Delhi HC

Delhi High Court Bar Association & ANR Vs Union of India & Ors (Delhi High Court)

service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senior Advocate, has failed to make payment of the corresponding service tax on reverse charge basis, it would be open to the Department to proceed against such client to recover the service tax in accord...

Read More

Service Tax not payable on Financial Advisory Services provided by CRISIL prior to 16.08.2002

Commissioner, Service Tax Vs. M/s. Crisil Ltd. (Bombay High Court)

Advisory services provided by CRISIL does not fall under category of Management Consultancy Services and is correctly classified under the Banking and other Financial Services....

Read More

No Service Tax on Service by Indian Tour Operators in foreign currency to foreign tourists

Indian Association of Tour Operators vs union of India & ANR (Delhi High Court)

Services provided by Indian tour operators to foreign tourists during the period 1st July 2012 to 1st July 2017, which has been paid for in convertible foreign exchange would not be amenable to service tax....

Read More

Data Retrieved from CAs Laptop cannot be used as Incriminating Material against Assessee

Shri. Mahalaxmi Distilleries Vs CCE (CESTAT Chandigarh)

The appellants are in appeal against the impugned order wherein the demand has been confirmed against them on the allegation of clandestine removal of goods, on the basis of statement given by Shri. Kishore Aggarwal one of the appellant here, and the data retrieved from the Laptop of Shri Lalit Aggarwal and Shri. Vikas Varshney, […...

Read More

No Service Tax on Sale of Used Car : Kerala HC

The Commissioner of Central Excise Vs ADVS. Sri.John Varhese (Kerala High Court)

The question concerns the sale of used cars. The Motor Vehicles Act, 1988, does not directly deal with the sale of a motor vehicle, a movable property; but the Sale of Goods Act, 1930, does. The Motor Vehicles Act, though, deals with the procedure post-sale. Here, a motor vehicle dealer is dealing in used cars. Is its transaction a sale i...

Read More

Service Tax cannot be Levied on Chit Fund Business: SC

Union of India & Ors. Vs M/s Margadarshi Chit Funds(P) Ltd Etc. (Supreme Court of India)

In these appeals, the appellant is Union of India, which has assailed the common judgment and order dated July 14, 2008, passed by High Court of Judicature at Andhra Pradesh, in a batch of writ petitions. Those writ petitions were filed by some chit fund companies (hereinafter referred to as the ‘assessees’) assailing the validity [&h...

Read More

Service Tax on Renting of immovable property is Constitutional: Allahabad HC

N.K. Bhasin Vs Union of India (Allahabad High Court)

Nature of the transaction made by the Petitioner with its tenant clearly amounts to renting of an immovable property for the purpose of business or commerce and is, therefore, clearly covered by Section 65(90­a) of the Finance Act, 1994 and service tax is clearly livable thereon...

Read More

Service Tax Payable on Transportation Charges Paid for Customer and recovered later

Pepsi Foods (P) Ltd. Vs. CCE (CESTAT Chandigarh)

In this case the appellant itself has arranged for transportation and paid the transportation cost and the same has been recovered from the bottlers. The contention of the appellant is that they were under bona fide belief that the transportation cost is borne by the bottlers and they are required to pay service tax. ...

Read More

Input services used for providing output service not disqualified on the basis that the same had only peripheral connection with output service

CCE, Vs M/s Convergys India Services Pvt. Ltd. (CESTAT Chandigarh)

These are 11 appeals filed by the Revenue against various impugned orders. As the issue involved in all these appeals are similar and the respondent is same, we take up all these appeals together for disposal. The respondents are registered with the Department for service tax purposes. They have filed refund claims under rule 5 of Cenvat ...

Read More
Page 1 of 6612345...102030...Last »

Browse All Categories

CA, CS, CMA (3,504)
Company Law (3,434)
Custom Duty (6,631)
DGFT (3,467)
Excise Duty (4,048)
Fema / RBI (3,272)
Finance (3,475)
Income Tax (25,145)
SEBI (2,753)
Service Tax (3,286)