Explore the CESTAT Bangalore order on Manav Marketing Pvt. Ltd. service tax issue. Analysis of machine commissioning charges, office expenses, and commission. Full text included.
No Service Tax on stability studies and technical testing and analysis of new drugs were classifiable under taxable category of Scientific and Technical Consultant Service and Technical Testing and Analysis Service
IBM India Pvt. Ltd. Vs C.C.E. & S.T.-Bangalore-LTU (CESTAT Bangalore) On a cogent reading of sub-rules (1) and (2) of Rule 10 ibid as above, it transpires that transfer and availment of unutilized cenvat credit is permissible under the statute, subject to fulfillment of the conditions that transfer of business must be on account of […]
CESTAT held that Composition Scheme cannot be denied to the appellants merely on the ground of discharge of service tax under different Head prior to 01.06.2007.
XL Health Corporation India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) The term ‘notice pay’ mentioned in the employment contract cannot be considered as a service, more specifically as the taxable service inasmuch as neither of the parties to the contract have provided any service to each other. Thus, the phrase ‘service’ defined […]
United Spirits Limited Vs Commissioner of Central Taxes (CESTAT Bangalore) CESTAT find that the adjudicating authority has confirmed the demand in respect of various fees paid to the State Government in respect of manufacture, import and sale of alcoholic liquor. The adjudicating authority, though dropped the demand on licence fee, but confirmed the demand on […]
CESTAT Bangalore ruling on aluminum classification. Commissioner’s order final. Analysis of Alufit India vs. Commissioner of Customs case.
Centroid Polymer Technologies Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) Appellant submits that the appellate authority has rejected their appeals and denied refund on the ground that required documents in terms of Section 11B of Central Excise Act, 1944 as made applicable by Section 83 of Finance Act, 1994 have not been […]
Tribunal held that the foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the definition of ‘Telecommunication Service.
The appellant had taken industrial lands on long term lease from Kerala Industrial Infrastructure Development Corporation by paying an upfront amount on long term lease, along with service tax. Thereafter, with the insertion of Section 104 into Chapter V of the Finance Act, 1994 with retrospective effect, the appellants requested for refund of the service tax paid by them on the upfront amount on long term lease of industrial lands.
