CESTAT Bangalore

Composition Scheme cannot be denied merely for discharge of service tax under different Head prior to 01.06.2007

MFAR Construction Private Limited Vs C.C.E & C.S.T. (CESTAT Bangalore)

CESTAT held that Composition Scheme cannot be denied to the appellants merely on the ground of discharge of service tax under different Head prior to 01.06.2007....

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Service Tax not payable on Notice pay mentioned in employment contract

XL Health Corporation India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

XL Health Corporation India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) The term ‘notice pay’ mentioned in the employment contract cannot be considered as a service, more specifically as the taxable service inasmuch as neither of the parties to the contract have provided any service to each other. Thus, the phrase ‘s...

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Service Tax not payable on fee paid to State Govt in respect of manufacture, import & sale of alcoholic liquor

United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore)

United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore) CESTAT find that the adjudicating authority has confirmed the demand in respect of various fees paid to the State Government in respect of manufacture, import and sale of alcoholic liquor. The adjudicating authority, though dropped the demand on licence fee, but co...

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Simple Aluminium Plates’ classifiable under CTH 76061200

Alufit India Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)

Alufit India Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore) On going through the case records, we find that the issue is decided by the Commissioner (A)’s Chennai in favour of the appellants on two occasions. Department’s appeal was rejected by CESTAT. We find that CESTAT had rejected the appeal of the Department for the [&hell...

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Refund cannot be rejected merely for non-submission of documents before adjudicating authority

Centroid Polymer Technologies Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore)

Centroid Polymer Technologies Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) Appellant submits that the appellate authority has rejected their appeals and denied refund on the ground that required documents in terms of Section 11B of Central Excise Act, 1944 as made applicable by Section 83 of Finance Act, 1994 hav...

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Service by foreign entity will not fall under definition of ‘Telecommunication Service’

Honey Well Technology Solutions Lab Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

Tribunal held that the foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the definition of ‘Telecommunication Service....

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CESTAT allows refund of service tax paid upfront amount on long term lease of industrial lands

Metrolite Roofing Pvt. Ltd. Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore)

The appellant had taken industrial lands on long term lease from Kerala Industrial Infrastructure Development Corporation by paying an upfront amount on long term lease, along with service tax. Thereafter, with the insertion of Section 104 into Chapter V of the Finance Act, 1994 with retrospective effect, the appellants requested for refu...

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Service Tax not leviable on fees paid to State Govt in respect of manufacture, import & sale of alcoholic liquor

United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore)

United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore) CESTAT find that the adjudicating authority has confirmed the demand in respect of various fees paid to the State Government in respect of manufacture, import and sale of alcoholic liquor. The adjudicating authority, though dropped the demand on licence fee, but co...

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Loading/unloading in Truck is part & parcel of transportation of goods services

Deccan Mining Syndicate (P) Ltd Vs CCE (CESTAT Bangalore)

Deccan Mining Syndicate (P) Ltd Vs CCE (CESTAT Bangalore) Admittedly, the assessee appellant has only engaged the services of individual truck owners for transporting the iron ore and ore burden from its mine head up to the port and hence he would become the recipient of GTA service. We have gone through the findings of […]...

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CESTAT explains time limit for refund claims under Rule 5 of CENVAT Credit Rules, 2004

Infosys BPO Ltd Vs C.C.E & C.S.T. (CESTAT Bangalore)

Infosys BPO Ltd Vs C.C.E & C.S.T. (CESTAT Bangalore) We find that almost all input services used by the assessee in the case in hand have been considered by various Benches as well as higher judicial fora. Larger Bench of this Tribunal in the case of CCE Vs. Span Infotech (India) Pvt. Ltd. [2018(12) GSTL […]...

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