Courts: CESTAT Bangalore
411 articlesService Tax
Service Tax
Consideration received for assignment of toll collection rights, prima facie, amounts to franchise service
Service Tax
Service Tax
‘Air travel agents’ services for business purpose are input services
Service Tax
Service Tax
Facilitating campus recruitment of students prima facie, amounts to provision of ‘Manpower Recruitment or Supply Agency’ service
Service Tax
Service Tax
Delay cannot be condoned for negligence by senior manager despite reminder by juniors
Excise Duty
Excise Duty
If assessee not contested demand on ground of invocation of extended period of limitation, penalty is leviable
Income Tax
Income Tax
Receipt of order by employee not sufficient reason for condonation of delay in filing appeal
Service Tax
Service Tax
Renting hotel building did not fall under renting of immovable property services
Service Tax
Service Tax
Service Tax on Sales commission eligible for Input Credit
Service Tax
Service Tax
Taxability of refundable membership deposits under ‘club or association service’
Service Tax
Service Tax
CENVAT credit can be utilized for payment of Service Tax under Reverse Charge
Service Tax
Service Tax
Service tax on interest for delayed payment of credit card dues
Service Tax
Service Tax
Direct Sales Association/Agents (DSA) of Banks taxable under ‘Business Auxiliary Services’
Service Tax
Service Tax
Order of Commissioner (Appeals) remitting back case for verification or quantification is not a remand order
Excise Duty
Excise Duty
