M/s Escorts Limited Vs CST (CESTAT Delhi) It is not in dispute that the appellant is in possession of permit to operate ‘Non-scheduled Air Transport Services and have been permitted to use Bell-407 helicopter with the sitting capacity of six persons. The permit further stipulate that it is for passenger services and has been renewed […]
M/s. Karnataka Exhibition Authority Vs C.C.,C.E.& S.T (CESTAT Bangalore) Karnataka Exhibition Authority had leased out the land having stalls, by way of tender”. We are of the considered view that leasing stalls and land will not fall under the category of „business exhibition services‟as held by the Revisionary Authority. The learned Departmental Representative has relied upon […]
C.C. Vs Warrier’s Hospital & Panchakarma Centre (CESTAT Bangalore) Dhatri Hair Oil and Dhatri Massage Oil fall under drugs and cosmetics falling under Chapter 30 of Central Excise Tariff as they have fulfilled the following conditions laid down by the Hon’ble Supreme Court in the case of Dabur India Vs. C.C.E. 2005 (182) ELT 290 […]
Department of Fisheries Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi) Leasing of water bodies for fishing purposes is same as leasing of vacant land for aquaculture and therefore, same is fully covered under the exclusion clause of Section 65 of the Finance Act, 1994 and hence not leviable to Service tax. Thus, […]
The appellant has developed a course relating to Diploma in Advance Software Technology. Such course has been run through affiliated centers and out of the fee charged from the students, 25 per cent of the fees has been retained by the appellant. Revenue’s case is that Service Tax is liable to be paid on the said amount retained, under the category of Franchise Services.
Woodlands Hotels Pvt. Ltd. Vs C.C.E & C.S.T. (CESTAT Bangalore) A snack cannot be equated to a high tea; for that logic, it comes rarely closer to a ‘substantial and satisfying meal’. Therefore, it is to be concluded that snack cannot fulfill the conditions of the food being substantial and satisfying. Therefore, we are of the […]
As per the definition of the Residential Complex Construction Services, parking space stands specifically included in the definition, thus leading to the inevitable conclusion that parking space is a part of the construction of Residential Complex Service and a separate consideration received by the appellant towards such parking charge would form part of the excisable value of the taxable services.
The respondent/assessee is engaged in providing the “construction of residential complex services, real estate agent services and business support services”. During the course of audit of records of the respondent/assessee it was observed that the assessee had availed Cenvat credit of service tax paid on “commission/brokerage on sale of flats” amounting to Rs. 40,56,453/- during the period from July 2013 to September 2015. Accordingly, a show cause notice was issued to the respondent/assessee as to why
M/s. Paramount Communications Ltd. Vs CCE (CESTAT Delhi) It is a matter of record that the appellant assessee have availed services of certain foreign based agencies for receiving external foreign commercial borrowings (ECB) from abroad. It is also a matter of fact that during 2006 to 2007, certain payments in the form of commission have […]
Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi) The Evidence Act does not contemplate or permit the proof of an electronic record by oral evidence if requirements under Section 65B of the Evidence Act are not complied with, as the law now stands in India. Thus, it has been clearly laid down […]
