Kosamattam Finance (P) Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Bangalore) Coming to the question as to whether the appellants are required to pay service tax on the risk interest/interest on gold loan/additional interest shown as incidental charges before October 2008, it is not disputed that the appellants are a NBFC and […]
SAC Industry Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Bangalore) The tenor of the Show Cause Notices, inter alia, that the name of the Women’s Society does not figure in any of the statutory documents, does not figure in the website of Sabari Soaps, that the labels and packing do not contain […]
Commissioner of Service Tax Vs Foodworld (CESTAT Delhi) Conclusion: Asessee was entitled to Service Tax Refund under errorneous advice of of service involved in sale of food to passengers subject to passing unjust enrichment test. Held: Assessee was having STC No.AAAFF497EST001 and was mainly engaged in the business of sale of food on board the […]
Commissioner of Central Tax Vs Yahoo Services Development India Pvt. Ltd. (CESTAT Bangalore) We find that the appeals filed by the department is on two grounds, one is that the commissioner (A) has no power to remand and the other ground is that nexus between input services and services exported is not established. However, we […]
Tiger Logistics (India) Ltd. Vs Commissioner of Service Tax (CESTAT Delhi) To retain the container beyond the pre-holding period is neither a service provided on behalf of the client (Business Auxiliary Service) nor is it an infrastructural support in the business of either the shipping lines or the customer (Business Support Service). Such charges can […]
CESTAT Held that, no service tax is payable on notice pay in lieu of sudden termination, as it does not give rise to the rendition of service either by the employer or the employee, and compensation for failure under a contract cannot be consideration for service. Further held that such contract cannot be termed as declared service.
Hindustan Zinc Ltd Vs Commissioner, Central Excise & CGST(CESTAT Delhi) The issue involved is whether the appellant-manufacturer of Lead and Zinc Concentrates which are dutiable whether they are entitled to refund of unutilized Cenvat credit of i) education cess ii) Secondary and Higher Education Cess, lying unutilized (credit balance) as on 30th June 2017. I […]
Subhash Light House Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) ST not leviable on supply of gensets for short period as it is amounts to deemed sales The CESTAT, New Delhi in M/S Subhash Light House v. Commissioner, Central Goods & Service [Service Tax Appeal No. 50176 of 2019 Tax, Audit-II dated February […]
Cargo Specialist Inc. Vs Commissioner of Customs (CESTAT Delhi) CESTAT finds that it has been recorded in the final order that the appellant – Custom Broker inspite of having already handled eight export consignment in the past, till the inspection of the 9th consignment, has never met the exporter or the owner of M/s Fashion […]
Mov and Go Logistics Vs Commissioner of Customs (CESTAT Chennai) It is the case of the Revenue that on examination of the shipping bills filed online by M/s. Mov and Go Logistics, Customs Broker (appellant herein) on behalf of the exporters, it is found that the appellant had furnished wrong Rotation number for the shipping […]
