CESTAT Bangalore held that admission/ enrolment fee collected from prospective members of the club cannot be subjected to levy of service tax under the category of ‘Club or Membership Association Services’. Accordingly, demand of service tax set aside.
CESTAT Bangalore held that TDS amount paid to the Government by the appellant from his own account not to be included in the gross taxable value. Accordingly, service tax not leviable on the same.
CESTAT Bangalore held that in the absence of any evidence regarding removal of the goods before completion of the project, the benefit of Notification No.108/95 CE dated 28.08.1995 amended vide Notification No.13/2008 CE dated 01.03.2008 cannot be denied. Accordingly, demand set aside.
CESTAT Bangalore held that the product i.e. ‘553 series for 4500 Full A/N Prox. Exp Memory’ which functions like a badge reader is rightly classifiable under Chapter 8543.
CESTAT Bangalore’s recent decision on CENVAT credit for banking and financial services in property rentals. Detailed analysis and implications of the case.
CESTAT Bangalore held that the goods i.e. ‘frequency converter’ is rightly classifiable under Chapter Heading 8504 and not under Chapter Heading 9032.
CESTAT Bangalore held that benefit of exemption notification no. 06/2006-CE dated 01.03.2006 and 12/2012-CE available to the motor vehicle manufactured as ownership of chassis was transferred after the sale of the same by VIPL to Appellant.
CESTAT Bangalore held that sale of the customized software on a CD as part of the ‘Distributed Control Systems’ DCS is excisable goods and hence it cannot be considered for levy of service tax.
CESTAT Bangalore quashes appeal, permitting the refund of 4% Special Additional Duty (SAD) on imported goods without the need for VAT Challans to show the Bill of Entry.
CESTAT Bangalore allows refund claims of unutilized CENVAT credit for input services related to the manufacture of finished goods. Read the detailed analysis.
