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No Service Tax on Restoration & Painting of Cylinders as ‘Maintenance and Repair Service’

M/s. R.K Cylinders Vs Commissioner Of Central Tax (CESTAT Bangalore)

M/s. R.K Cylinders Vs Commissioner Of Central Tax (CESTAT Bangalore) Going by the activity undertaken by the appellants as per the tender agreement, it is seen that he is not covered under (i) as above. Moreover, he is not a manufacturer of cylinders or he is not any person authorized by a manufacturer. It is […]...

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Highly technical equipment cannot be differentiated into smaller parts

Hindustan Aeronaurics ltd Vs Commissioner of Customs (CESTAT Bangalore)

Hindustan Aeronaurics Ltd Vs Commissioner of Customs (CESTAT Bangalore) It is evident by the submissions of the appellant that the impugned part is not only a mere sting or wire or rope but is part of A90B100 which consists of other units. It was not correct on the part of the department to isolate a minor part […]...

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Introducing Customers to Financial Institutes for Commission is BAS

Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi)

Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi) Business model of the appellant was such that they used to get commission from financial institutes for introducing customers. The said financial institutes used to pay commission in a fixed percentage on the loan amount disbursed to the end customer. After this commi...

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No Service Tax on mere Laying of Interlocking Paver blocks & Approach Roads

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore)

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) At present, services rendered for construction of commercial or industrial buildings is taxable. However,  construction of roads is not liable to service tax. A point has been raised that if a commercial complex is constructed which also contains ...

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No Service Tax on Permitting Students to use Factory Premises for Research Work

Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T-Cochin-cce (CESTAT Bangalore)

Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T- Cochin-CCE (CESTAT Bangalore) We find that in the present case, permitting the students to use the factory premises for their research work as a part of their academic curriculum will not make the receipt of the appellant as consideration for services rendered under the cat...

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Companies can avail Cenvat Credit on CSR Expenses

Essel Propack Ltd. Vs Commissioner of CGST, Bhiwandi (CESTAT Mumbai)

Essel Propack Ltd. Vs Commissioner of CGST, Bhiwandi (CESTAT Mumbai) To pin point the dispute, it is now to be looked into as to if CSR can be considered as input service and be included within the  definition of “activities relating to business” and if in so doing, a company’s image before corporate world is […]...

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Service Tax payable on Consideration received under Vanprastha Ashram Scheme by Patanjali Trust

M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi)

M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi) Now coming to the demand qua the donations received by the appellant under one of its Scheme called Vanprastha Ashram Scheme, it is held that under this scheme the appellant was leasing the accommodation to all those who are interested to visit the appellant premises till their [&hell...

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Service Tax on long term lease of 99 years of Commercial Properties

Rajasthan Housing Board Vs CCE (CESTAT Delhi)

Other plea of the appellant that the allotment of land by the appellant to various persons is on long term lease basis - the leases of 90 years, which amount to transfer of ownership and such leases are outside the purview of Section 65(105)(zzzz)...

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Service Tax cannot be levied on rent received for leasing fit outs

M/s. Khivraj Techpark Pvt. Ltd. Vs The Commissioner of Service Tax (CESTAT Chennai)

M/s. Khivraj Techpark Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai) The issue that arises for consideration is whether the appellants are liable to pay service tax on the rent received for leasing the fit outs. Undisputedly, the appellants have entered into two different agreements for leasing the premises and leasing the fit ...

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Service Tax not payable on Agency Commission Paid by RBI to Banks

Canara Bank Vs Commissioner of Central Excise & Service Tax (LTU) (CESTAT Bangalore)

Canara Bank Vs Commissioner of Central Excise & Service Tax (LTU) (CESTAT Bangalore) FULL TEXT OF THE CESTAT JUDGMENT M/s. Canara Bank, the appellant, is a banking company and a body corporate, conducting their operations in India. It was alleged by the Department that the appellants were acting as the agents for the Reserve Bank [&he...

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