CESTAT Bangalore

No Service Tax on Restoration & Painting of Cylinders as ‘Maintenance and Repair Service’

M/s. R.K Cylinders Vs Commissioner Of Central Tax (CESTAT Bangalore)

M/s. R.K Cylinders Vs Commissioner Of Central Tax (CESTAT Bangalore) Going by the activity undertaken by the appellants as per the tender agreement, it is seen that he is not covered under (i) as above. Moreover, he is not a manufacturer of cylinders or he is not any person authorized by a manufacturer. It is […]...

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Highly technical equipment cannot be differentiated into smaller parts

Hindustan Aeronaurics ltd Vs Commissioner of Customs (CESTAT Bangalore)

Hindustan Aeronaurics Ltd Vs Commissioner of Customs (CESTAT Bangalore) It is evident by the submissions of the appellant that the impugned part is not only a mere sting or wire or rope but is part of A90B100 which consists of other units. It was not correct on the part of the department to isolate a minor part […]...

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No Service Tax on mere Laying of Interlocking Paver blocks & Approach Roads

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore)

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) At present, services rendered for construction of commercial or industrial buildings is taxable. However,  construction of roads is not liable to service tax. A point has been raised that if a commercial complex is constructed which also contains ...

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No Service Tax on Permitting Students to use Factory Premises for Research Work

Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T-Cochin-cce (CESTAT Bangalore)

Fertilisers & Chemicals Travnacore Ltd Vs C.C.,C.E.& S.T- Cochin-CCE (CESTAT Bangalore) We find that in the present case, permitting the students to use the factory premises for their research work as a part of their academic curriculum will not make the receipt of the appellant as consideration for services rendered under the cat...

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Service Tax not payable on Agency Commission Paid by RBI to Banks

Canara Bank Vs Commissioner of Central Excise & Service Tax (LTU) (CESTAT Bangalore)

Canara Bank Vs Commissioner of Central Excise & Service Tax (LTU) (CESTAT Bangalore) FULL TEXT OF THE CESTAT JUDGMENT M/s. Canara Bank, the appellant, is a banking company and a body corporate, conducting their operations in India. It was alleged by the Department that the appellants were acting as the agents for the Reserve Bank [&he...

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Service Tax cannot be imposed on Ayurvedic Centres merely for running the same in Resorts

The Commissioner of Central Excise Vs M/s. Coconut Lagoon Kumarakom (CESTAT Bangalore)

The Commissioner of Central Excise Vs M/s. Coconut Lagoon Kumarakom (CESTAT Bangalore)  it is seen that the ayurvedic centres are providing therapeutic treatment under ayurvedic system. Going by the mere fact that the centres are located in the resorts and sometimes the duration of treatment is for one or two days, it cannot be conclude...

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Leasing stalls and land not fall under business exhibition services

M/s. Karnataka Exhibition Authority Vs C.C.,C.E.& S.T (CESTAT Bangalore)

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 ...

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Dhatri Hair care & Massage Oil are Ayurvedic Medicament

C.C. Vs Warrier's Hospital & Panchakarma Centre (CESTAT Bangalore)

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 2...

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Snack provided while performing ‘Mandap keeper’ service cannot be equated to a satisfy meal

Woodlands Hotels PVT LTD Vs C.C.E & C.S.T. (CESTAT Bangalore)

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 [&...

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SSI service tax exemption option cannot be availed from middle of the year

M/s. Butchaiah & Associates Vs Commissioner Of Central Tax (CESTAT Bangalore)

As per the exemption Notification No. 6/2005-ST dated 01.03.2005, there is a condition which is to be complied with by the service provider and as per the condition, the provider of taxable service has an option not to avail the exemption and such exemption once exercised in a financial year, shall not be withdrawn during the remaining pa...

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