Drishty Communication Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) The appellants were engaged in providing services as advertising service to get customize and were registered “The Indian Newspaper Society” (INS). They were remitting 85% of the total amount received from their customers on getting space/time from media agencies or news papers or various publications. […]
Nayara Energy Limited Vs Commissioner of Central Excise & ST, Rajkot (CESTAT Ahmedabad) The issue involved in this case is regarding the eligibility to avail Cenvat credit of the amount of CVD paid as debit in Served From India Scheme (SFIS). It is undisputed that as per Rule 3 of the Cenvat Credit Rules, any […]
CESTAT held Service tax not payable on ‘Software Activation Charges’ under taxable services of ‘Business Auxiliary Services
CESTAT held that SSI Exemption cannot be denied for Trademark Registration in Family Member name, Jointly in Family Members Name or in partners name.
If any duty was paid by job worker, would be availed as Cenvat Credit by principal anyway, this being revenue neutral situation, the demand has to be treated as time-barred. The same analogy can be applied even for sub-contractor and main contractor as well.
Extended period of limitation under proviso to Section 73(1) of Finance Act, 1994, would not be available on the ground of revenue neutrality.
Cost of transportation if collected in addition to price of goods and shown separately in invoice, needs to be excluded from assessable value.
In absence of issue in SCN on which duty is been demanded and in absence of evidence to show demand of duty cannot be sustained.
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.
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.
