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.
ONGC Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) Transportation of effluents cannot be treated as transportation of ‚goods‛ and hence there cannot be any service tax liability under ‘Goods Transport Agency’ as defined in Section 65 (150b) of the Finance Act, 1994. This being so, the FULL TEXT OF THE CESTAT […]
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 […]
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 […]
If any input is contained in waste by-product or goods the cenvat credit shall not be denied. If rule 6(3) is made applicable in these goods this clarification will stand redundant.
Hindustan Aegis LPG Ltd. Vs Commissioner of Excise (CESTAT Mumbai) In Hindustan Aegis LPG Limited v. Commissioner of Excise, Mumbai-II [APPEAL No. E/51/2008 dated October 12, 2018], Hindustan Aegis LPG Limited (Appellant) had filed a refund claim of Modified Value Added Tax (MODVAT) which was rejected by the Assistant Commissioner In Order-In Original (OIO) on […]
The principle of mutuality is based on common law principles. It rests on the theory that a person cannot make a profit from himself/herself. An amount received from oneself cannot be regarded as income so as to be liable to tax. However, litigation often arises on its application to facts of cases.
M/s Gatiman Auto Pvt. Limited Vs CCE & CGST (CESTAT Delhi) The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry of Finance, it is […]
Cinder will continue to be a non-excisable commodity during the period of dispute, notwithstanding subsequent amendment to Section 2(d) ibid w.e.f. 10.05.2008.
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 roads whether the value […]
