Thyssenkrupp System Engineering India Pvt. Ltd. triumphs in CESTAT Mumbai, successfully challenging service tax demand. Key details of the case explained.
CESTAT Kolkata held that one time payment, in the form of Premium or Salami for transfer of interest in the property cannot be equated as rent and hence the same is not exigible to the service tax. Accordingly, demand of service tax set aside.
CESTAT Hyderabad rules that no service tax is payable on electricity and water supplied to tenants by GMR Hyderabad Airport, citing government exemptions.
CESTAT Hyderabad rules that government tax claims are extinguished upon NCLT’s approval of a resolution plan, settling all disputes.
CESTAT Kolkata’s order regarding the penalty imposed on CHA M/s United Custom House Agency for their alleged role in improper export overvaluation.
CESTAT Hyderabad’s ruling on CENVAT credit reversal for a polyester spun yarn manufacturer and the use of Rule 6(3) in central excise regulations.
CESTAT Kolkata quashes penalty in a service tax case related to testing, inspection, and certification services due to a limitation issue.
CESTAT Kolkata dismisses an appeal as it was filed beyond the condonable period specified by Section 128 of the Customs Act. Learn more about the case.
CESTAT Bangalore’s recent decision on CENVAT credit for banking and financial services in property rentals. Detailed analysis and implications of the case.
CESTAT Delhi held that imposition of penalty under section 78 of the Finance Act without elements of fraud or collusion or willful mis-statement or suppression of facts or violation of Act or Rules made thereunder with an intent to evade payment of tax is untenable in law.
