Service Tax judiciary-2

Service Tax Audit is Primafacie Permissible even under GST Regime

M/s. Gitanjali Vacationville Private Limited & anr. Vs Union of India (Calcutta High Court)

M/s. Gitanjali Vacationville Private Limited & anr. Vs The Union of India & anr. (Calcutta High Court) Section 174 is the repeal and saving provisions. Sub-Section 1 of Section 174 repeals the provisions of the various statutes as mentioned therein. Sub-Section (2) of Section 174 stipulates that, notwithstanding the repeal of the...

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HC imposes cost on CST(A) for callous, negligent and disrespectful behaviour shown in Court

XLHealth Corporation India Pvt. Ltd. Vs UOI (Karnataka High Court)

XLHealth Corporation India Pvt. Ltd. Vs UOI (Karnataka High Court) The total callous, negligent and disrespectful behaviour shown by the Departmental authorities in this Court should not be tolerated at all. It is this kind of lack of judicial discipline which if it goes unpunished, will lead to more litigation and chaos and such public [...

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Service Tax on Sale of Media Rights of IPL Matches by BCCI

Board of Control for Cricket in India Vs Commissioner of Service Tax (CESTAT Mumbai)

BCCI Vs Commissioner of Service Tax (CESTAT Mumbai) it is undisputedly admitted that appellants have provided the program feed to the M/s MSM Singapore at the venue of match which is in India and not outside. The programme feed as provided by the appellant, is encrypted and then uplinked by the said M/s MSM/ WSG […]...

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Delay in Service Tax payment due to Financial Crunch- CESTAT deletes Penalty

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai)

Talentpro India HR Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Chennai) We find that during the personal hearing on 12.2011, the appellants had submitted that delay in payment of service tax was purely due to financial crunch but have paid the service tax with a delay of one month and also paid the interest […]...

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Certification Service by CA exempt from Service Tax till 28.02.2006

CCCE & ST Vs Price Waterhouse (CESTAT Hydrabad)

Certification service by a Chartered Accountant was not included in the 11 services enlisted in Notification No. 59/98 (supra) which were taxable. And hence, the certification service being not included in the 11 services so mentioned was clearly exempt in terms of the said notification till 28.02.2006....

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Cenvat Credit eligible on Shamiana services for Branch Inauguration

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai)

M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai) Panthal and shamiana services  are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the […]...

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Service Tax on deposit collected by builder for Repair & Maintenance

The Commissioner of Service Tax Vs. M/s. Crescendo Associates (Bombay High Court)

Commissioner of Service Tax Vs. M/s. Crescendo Associates (Bombay High Court) 1. This Appeal under Section 83 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 15 September 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (“the Tribunal”). 2. The Revenue in [...

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Service Tax Non-payment due to illness of Mother of Partner: CESTAT drops Penalty

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) I find that there was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem. Further, I find that this Tribunal in the case of Raj […]...

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Service Tax on construction of women hostel for Ministry of WCD

National Building Construction Corporation Ltd. Vs CST(CESTAT Delhi)

National Building Construction Corporation Ltd. Vs CST (CESTAT Delhi) Services of construction of women hostel for and on behalf of Ministry of Women and Child Development (WCD), Government of India and construction of Civil Services Offices Institute are not commercial in nature. In furtherance of the decision of Hon’ble Supreme Court ...

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CESTAT on Service tax on construction related composite works contract services

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Real Value Promoters Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction servic...

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