CESTAT Bangalore

No service tax on Construction of Residential Complex Service prior to 01.07.2010

C.C.E & C.S.T. Vs Keerthi Estates Pvt. Ltd. (CESTAT Bangalore)

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 exp...

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CESTAT expresses serious concern on communications to appellants citing Asian Resurfacing case

Vijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Bangalore)

Vijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs And Service Tax (CESTAT Bangalore) These applications of M/s Wellcast Steels Ltd, M/s Vijayanagar Sugars Pvt Ltd and of Shri R Rajendra Kumar under section 35F of Central Excise Act, 1944, read with section 35C(2A) of Central Excise Act, 1944 and with rule 41 of [&helli...

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Mandatory pre-deposit can be made through CGST Credit

M/s. Dell International Services India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore)

The learned AR also accepted the legal position that mandatory pre-deposit can be made through the CGST Credit. In view of this fact, we are of the opinion that the objection raised by the Registry is not tenable ...

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Service Tax Non-payment due to illness of Mother of Partner: CESTAT drops Penalty

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

M/s. ARCHI-TECHNICS Vs. Commissioner of Central Excise and Service Tax (CESTAT Bangalore) I find that there was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem. Further, I find that this Tribunal in the case of Raj […]...

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No service tax on activities undertaken in the capacity of a real estate developer

Prestige Estates Projects Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore)

Prestige Estates Projects Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore) It is seen that the amounts received by the appellants in respect of 3 activities undertaken by them i.e. ‘assignment transfer income’, assessment and bifurcation fees, ‘Khata transfer fees’ and ‘forfeiture’ amounts find their origin in the agr...

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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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