Modfurn Systems India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai) CESTAT Green Signals Use of CA Certificate, Validating The Non-Transfer of tax liability to another, as Evidence It has been ruled that the Certificate of Chartered Accountant that categorically declares that the tax liability has not been turned over to another can […]
Philips Electronics India Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) The appellants, Philips Electronics India Ltd. are a 100% EOU (Software Technology Park Unit) are engaged in developing and export of software. No part of the output services are rendered to any client in India. The appellants have entered into various agreements with their […]
M/s. Mediacom Media India Pvt. Ltd. Vs C.C.G.S.T. (CESTAT Mumbai) Observing that definition of input service was very wide and that the only condition precedent was that it should be the activity relating to business, CESTAT Mumbai has allowed Cenvat credit on outdoor catering services and rent-a-cab services for the period 2007-2010. Rule 2(l) of […]
For the period from 10-2-2006, the definition of the term ‘export’ under the Customs Act is not consistent with the definition of the term ‘export’ under the SEZ Act. However, the definition of the term ‘export’ under the SEZ Act shall prevail over the definition of term ‘export’ under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export.
Indian Oil Corporation Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolakata) Vide Notification No. 26/2014-C.E. (N.T.), dated 27-8-2014 – In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), after clause (f), the following clause shall be inserted, namely “(fa) a Service Tax Certificate for Transportation of goods by Rail […]
Synergy Baxi Logistics Pvt Ltd. Vs CCE (CESTAT Delhi) It is held that if the two services are billed separately then there is no question of including them together for computation of taxable value for payment of service tax. It can be seen from the above reproduced clarification given by the Board that in 2002 […]
Petronet LNG Limited Vs Principal Commissioner of Service Tax (CESTAT Delhi) The Appellant regasifies Liquefied Natural Gas owned by customers in terms of Agreements which also contain a clause relating to “allowed loss and consumption” under which a certain percentage of LNG made available to the Appellant by the customers is understood to be lost/consumed […]
Vectus Industries Ltd. Vs Commissioner of Service Tax (CESTAT Allahabad) If the entire remuneration stands considered by Income Tax Authorities as salary, the same cannot be considered as service, so as pay the service tax. The Income Tax Authorities are the prime authority to adjudge the said issue. If according to the learned Advocate the […]
Observing that the ex- gratia charges made by principal to assessee- appellant were towards making good losses or injuries arising from unintended events and did not emanate from any obligation on part of any of the parties to tolerate an act or a situation, CESTAT Allahabad has held that the payment cannot be considered to be for some services.
From the record, we note that the term of contract between the appellant and his employee are that employee shall be paid salary and the term of employment is a fixed term and if the employee leaves the job before the term is over then certain amount already paid as salary is recovered by the appellant from his employee. This part of the recovery is treated by Revenue as consideration for charging service tax.
