CESTAT Delhi held that supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a deemed sale and accordingly reverse charge not applicable on the same under ‘supply of tangible goods for use’.
CESTAT held that, advertising in newspapers or media agencies, where role of assessee was merely that of an intermediary in sale of space/ time for media agency on commission basis, cannot lead to an inference that assessee had rendered services as advertising agency.
The main grievance of the appellant, which is an Association of Indian Steel producer in India, is that despite the recommendation made by the designated authority in the final finding pursuant to the sunset review investigation that was initiated for imposition of anti-dumping duty on imports of colour coated/pre-painted flat products of alloy or non-alloy steel originated in or exported from China PR and European Union , the Central Government did not issue a notification for imposition of anti-dumping duty though three months expired from the date of publication of final finding.
Gabriel India Limited Vs Commissioner, Central Goods & Service Tax and Central Excise (CESTAT Delhi) w.e.f. 01.07.2017, the Government of India had introduced GST regime which has replaced earlier Cenvat Credit Rules, 2004 with transitional period of 30 days. Accordingly, after 30.07.2017, no assessee is permitted to avail credit in the cenvat credit account. As […]
B.L. Goel & Company Vs Commissioner of Central Excise & Central Goods & Service Tax (CESTAT Delhi) The brief facts are that the appellant is engaged in running Works Contract Services and services of construction of residential complexes during the period 2013-14 till 2017-2018 (June 2017). Show cause notice dated 23.04.2019 was issued demanding service […]
CESTAT held that once the buyer of a flat cancelled the booking and the consideration for service was returned, the service contract got terminated and once it is established the no service is provided, then refund of tax for such service becomes admissible.
CESTAT Delhi held that period of limitation should be calculated from the date when the order was served and not from the date when order was dispatched.
CESTAT Ahmedabad held that service tax is not payable by Stock Broking Company on various charges like Computer to Computer Linkage charges Commission on Public Issue and Inter Settlement charges.
CESTAT Ahmedabad held that benefit of notification no. 67/95-CE duly available on transfer of goods to additional premise as additional premise is an extension of factory of the appellant.
CESTAT Ahmedabad held that service tax not leviable on construction service provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana.
