Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai) The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994. The assessee was aggrieved with the order of the Commissioner (Appeals) who dismissed […]
Oil India Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) Refund jurisdiction of the Officers of Central Excise and Service Tax emanates from Section 12E and Section 11B of Central Excise Act, 1944 and Section 83 of the Finance Act, 1994. The powers of the first appellate authority to decide appeals or such decisions emanates […]
CCE & ST Vs L. Balaji (CESTAT Chennai) Conclusion: Cricket players were not liable to pay service tax on the amount received from the franchise as the money was not given by the franchise, rather it was the money received from BCCI directly for winning and not towards any services. Held: Revenue proceeded against the […]
Bharat Heavy Electricals Ltd. Vs Commissioner CGST, Central Excise & Customs, (CESTAT Delhi) There is no dispute that on 01/07/2017, the cesses credit validly stood in the accounts of the assessee and very much utilizable under the existing provisions. The appellants could not carry over the same under the GST regime. Thus the appellants were […]
Arguably, service tax payment is necessary when the four things are satisfied;(i) There is a service(ii) There is a service provider(iii) There is a service recipient(iv) There is a consideration for such service paid by the recipient of service to the provider of the service.
Cenvat held that appellant is not required to reverse Cenvat credit as the capital goods have not been physically removed from the premises where they were initially installed.
M/s Indian Institute of Management Vs C.S.T.-Service Tax (CESTAT Ahmedabad) Ahmedabad CESTAT has dropped demand of service tax amounting to Rs. 56 crore of Indian Institute of Management (IIM) Ahmedabad under the service commercial training & coaching service stating that IIM A does not require any accreditation from running course. CESTAT held that recognition by […]
M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad) We find that there is no dispute that the appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, […]
Casa Grande Co-Operative Housing Vs Commissioner of CGST (CESTAT Mumbai) When any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be outside the scope and purview of such enactment and under such circumstances, refund can be claimed by way of a suit or by way of a […]
C.C.E & C.S.T.-Bangalore Service Tax Vs Keerthi Estates Pvt. Ltd.(CESTAT Bangalore) We find that the appellant is engaged in the Construction of Residential Complex in terms of the Development Agreements entered with land owners and prospective buyers. The period of dispute is from 16.06.2005 to 31.01.2007. Further we find that an explanation was added for […]
