CESTAT Bangalore

Service Tax payable on Contribution to Secure Depositors Interest

Kerala Co Operative Deposit Guarantee Fund Board Vs Commissioner of Central Tax And Central Excise (CESTAT Bangalore)

Deposit Insurance Contract is also a general insurance contract as defined in law and merely because they are statutorily prescribed, they do not cease to be contract of insurance. The insurer is the Corporation, the insured are the banks and the beneficiary is the depositor(s)...

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EPCG scheme: No interest payable on composition fee as same is not duty under Customs Section 28

Lulu International Convention Centre Pvt Ltd Vs Commissioner of Customs Cochin-cus (CESTAT Bangalore)

Lulu International Convention Centre Pvt Ltd Vs Commissioner of Customs Cochincus (CESTAT Bangalore) Appellant has discharged the export obligation and has also obtained redemption certificate from DGFT. Further I find that as per the EPCG Scheme, there is a provision that extension in export obligation period beyond two years period may ...

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Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

JMT Consultant Detailing Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3  returns itself was done away with. Further, [&hellip...

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Service of interconnectivity between two points for transferring of data or its transmission cannot be held as OIDAR service

Philips Electronics India Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

Philips Electronics India Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) The appellants, Philips Electronics India Ltd. are a 100% EOU (Software Technology Park Unit) are engaged in developing and export of software. No part of the output services are rendered to any client in India. The appellants have entered into various agreem...

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No Service Tax on VSAT (Very Small Aperture Terminal) fee

Manipal Universal Learning Pvt. Limited Vs Commissioner of Central Excise (CESTAT Bangalore)

Manipal Universal Learning Pvt. Limited Vs The Commissioner of Central Excise (CESTAT Bangalore) Brief issues that require consideration in this case or as to Whether VSAT (Very Small Aperture Terminal) fee (both one-time fee for supply of goods and actual usage charges) charged for supply of VSAT equipment is liable for service tax under...

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Penalty not leviable for wrong availment of ITC due to interpretation issue

Ardex Endura (India) Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore)

Appellants are not liable to penalty on wrong availment of GTA services up to the customer's premises because it was an interpretation issue and was settled by the Apex Court in the year 2018in the case of Ultratech and therefore no intention to evade service tax can be imputed on the appellant. ...

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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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