Service Tax judiciary-2

Condonation of 253 days delay in filing appeal not allowed for demise of mother when business was going on

M/s. Brandavan Food Products Vs Commissioner (Appeals) (Chhattisgarh High Court)

Delay of 253 days in filing appeal before CIT(A) due to extraordinary situation such as facing of marital dispute by his daughter,  demise of the mother could not be considered when assessee was carrying on the commercial activities/business during the relevant period....

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Pre-Notice Consultation mandatory for Service Tax Demands above Rs. 50 Lakhs

Amadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court)

Amadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court) In the present case, as is evident from the impugned SCN, the alleged non-payment of service tax pertains to period between 2012-2013 to 2016-2017. Consequently, there is no ‘preventive’ aspect involved in the SCN ...

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No provision under law to refund Service Tax

Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)

Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) Refund jurisdiction of the Officers of Central Excise and Service Tax emanates from Section 12E and Section 11B of Central Excise Act, 1944 and Section 83 of the Finance Act, 1994. The powers of the first appellate authority to decide appeals or such decisions emanates [&...

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No Service tax on Transferrable development right: CESTAT Chandigarh

DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh)

DLF Commercial Projects Corporations Vs Commissioner of Service Tax (CESTAT Chandigarh) CESTAT held that Transferrable development right is immovable property, therefore, the transfer of development rights in the case in hand is termed as immovable property in terms of Section 3 (26) of General Clauses Act, 1897 and no service tax is paya...

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Sub-contractor liable to pay service tax even though on entire consideration service tax is paid by main contractor

Commissioner of Service Tax Vs M/s Melange Developers Private Limited (CESTAT Delhi )

A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract...

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Commissioner (Appeals) cannot condone delay in appeal filling beyond statutory limit of 3 months

Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai)

Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai) The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994. The assessee was aggrieved with the order of the Commissioner (Appeals) who...

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Non-Operation of a Centralised System not an Excuse to delay Service Tax Payment & avoid penalty

Meinhardt Singapore PTE. Ltd. Vs Commissioner of Service Tax (Delhi High Court)

Meinhardt Singapore PTE. Ltd. Vs Commissioner of Service Tax (Delhi High Court) Whatever be the constraint, the assessee was faced with, it was duty bound to remit amounts collected by it towards service tax, in a planned manner, and as required by law. The deposit belatedly, by it, on the ground that the amounts were […]...

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Valuation of Taxable services|Service Tax |Bhayana Builders Case Analysis

2018-TIOL-66-SC-ST

This is with reference to the judgment pronounced by Honorable Supreme Court of India in case of Commissioner of Service Tax vs. Bhayana Builders P Ltd dated 19th February 2019 whereby the apex court has considered/analyzed the arguments given the Revenue legal counsel on the aspect of valuation of taxable services under Service Tax where...

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Posted Under: Service Tax |

Salary reimbursement not taxable “Manpower recruitment”

This is with reference to Supreme Court judgement dated 11-04-2019 in case of Nissin Brake India Pvt. Ltd where the transaction between  the Indian entity and parent company with respect to deputation of its employees in India was discussed and the decision pronounced by the CESTAT (Delhi) was upheld by the apex court. Facts of […...

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Posted Under: Service Tax |

In absence of consideration service tax cannot be charged

International Combustion India Ltd. Vs CCE (CESTAT Mumbai)

Arguably, service tax payment is necessary when the four things are satisfied;(i) There is a service(ii) There is a service provider(iii) There is a service recipient(iv) There is a consideration for such service paid by the recipient of service to the provider of the service....

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