The issue under consideration is whether the dredger is covered as a foreign flag vessel and liable for payment of custom duty?
The issue under consideration is whether service tax is applicable on the fee income earned from the students under the category of “Commercial Training or Coaching Services”?
The issue under consideration is whether ITC attributable to taxable output included in formula of determining ITC of exempted goods or services?
No service tax can be demanded on construction services prior to introduction of „Works Contract Service” in June 2007 wherein there is a supply of goods and service.
Penalty under Section 114A and other penal provisions cannot be invoked when the goods were permitted to be cleared by the officers. However, the Revenue will be free to recover duty along with interest in terms of the Notification.
The issue under consideration is whether the service would continue to be classified under CICS/CCS and changing the classification into WCS midway is permissible or not?
Assessee was not liable to pay the service tax at all as it was a statutory body discharging the statutory function as per the statute Karnataka Industrial Areas Development (KIAD) Act, 1966 and hence was not liable to pay service tax.
The issue under consideration is regarding classification of services, whether electricity bill paid on behalf of client can be classified as ‘Business Auxiliary Service’?
Insurance service provided by Deposit Insurance Corporation to banks was an input service and CENVAT credit of service tax paid for this service received by the banks from the Deposit Insurance Corporation could be availed by the banks for rendering output services.
YCH Logistics (India) Pvt. Ltd Vs C.C.E & C.S.T (CESTAT Bangalore) The services imported by the assessee are taxable services and are chargeable to Service Tax but they had not paid the Service Tax applicable on the same. The assessee were liable to pay the Service Tax on import of such services as a recipient […]
