Rajesh Exports Ltd. Vs Commissioner of Customs (CESTAT Bangalore) As per the Notification dated 18/12/2019, it has been held that after issuance of the Notification dated 18/12/2019, only Nominated agencies can import the gold with end use condition which otherwise means that prior to issuance of the Notification dated 18/12/2019, the gold was also freely […]
Gautam Bhattacharya Vs Commissioner of Central Tax (CESTAT Bangalore) Brief facts of the case are that the appellants are the partners of partnership firm namely M/s. Ernst & Young, LLP. The appellants had filed their income tax returns showing components such as ‘sale of services’, against which partners have shown certain amount received from the […]
Mindtree Ltd Vs Commissioner of Service Tax (CESTAT Bangalore) It was not intention of the Government to tax software services as information technology services including ‘Software Maintenance Services’ were excluded from ‘Business Auxiliary Services’; the explanation added in the definition of ‘Goods’ to include computer services if can only be prospective from 1.6.2007 and the […]
MSPL Ltd Vs Commissioner of Central Excise and Customs (CESTAT Bangalore) Briefly stated the facts of the case are that the appellants are engaged in mining and sale/export of iron ore and are registered with service tax department. The appellants have availed ‘own your wagon scheme’ introduced by Indian Railways by purchasing and leasing out […]
Cades Digitech Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) We find that the amounts incurred by the head office (HO) towards the salaries etc. of the employees working in their branches can by no stretch of imagination be equated to any service rendered to them by the respective branches. We find that in […]
Kosamattam Finance (P) Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Bangalore) Coming to the question as to whether the appellants are required to pay service tax on the risk interest/interest on gold loan/additional interest shown as incidental charges before October 2008, it is not disputed that the appellants are a NBFC and […]
SAC Industry Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Bangalore) The tenor of the Show Cause Notices, inter alia, that the name of the Women’s Society does not figure in any of the statutory documents, does not figure in the website of Sabari Soaps, that the labels and packing do not contain […]
Commissioner of Central Tax Vs Yahoo Services Development India Pvt. Ltd. (CESTAT Bangalore) We find that the appeals filed by the department is on two grounds, one is that the commissioner (A) has no power to remand and the other ground is that nexus between input services and services exported is not established. However, we […]
Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore) In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of agreements where no payment received by service provider. The […]
We find going by the principle of dominant use as enunciated in the judgments cited above, as we find that the tyres are basically suitable for off-road use that is in difficult terrain and rocky/muddy areas etc.
