Ace Creative Learning Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) Appellant is providing Commercial Training and Coaching Services and they have also invested in the mutual funds and have earned profit during the year 2014-15, 2015-16 & 2016-17 which they have shown as under the head ‘other income’. The Department has wrongly considered […]
CESTAT Bangalore, in M/S. Anheuser Busch Inbev India Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20374 of 2020, decided on February 18, 2021] held that no service tax under reverse charge mechanism is payable on the license fee and other application fee paid to the State Excise department for grant of liquor license. Further, confirmed the Service tax demand on Storage License fee for CO2 which the Appellant is liable to pay along with interest.
Venkateshwara Power Projects Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) Assistant Commissioner passed the Order-in-Original on 18/03/2019 but the same was not actually delivered to the appellant. The appellant only came to know on 12/03/2020 when they received a letter from the Superintendent informing them about the passing of the Order-in-Original and ordered to […]
Target Corporation India Pvt Ltd Vs C.C.E. (CESTA Bangalore) Definition of ‘Manpower Recruitment or Supply Agency’ seeks to bring under its ambit, two types of activities i.e. recruitment of manpower and supply of manpower and further the service becomes the taxable service only if provided by a manpower recruitment or supply agency but in the […]
No service tax applicable to salary paid to employees under the secondment agreement as persons seconded to assessee working in the capacity of employees and payment of salaries etc was made to such employees by group companies only for disbursement purposes and hence employee-employer relationship exist and the whole arrangement between assessee and its group companies did not fall under the taxable service of manpower recruitment or supply agency service as defined under the Finance Act, 1994.
It has been consistently held that sales commission fall under definition of ‘input service’. By following the ratio of the above said decisions, we hold that denial of CENVAT Credit on sales commission is not sustainable in law.
Religare Technova Global Solutions Ltd. Vs Commissioner of Service Tax (CESTAT Bangalore) Conclusion: Since the activities undertaken by assessee were covered under the Information Technology Services as taxable under Section 65(105)(zzzze) with effect from May 16, 2008 and prior to 16-5-2008, even the services rendered by assessee was excluded from the scope of consulting engineer’s […]
Assignment of trademark and the IPR were amounted to permanent transfer and no service tax was applicable on permanent transfer of IP Rights by Foster’s to assessee.
Scribetech India Healthcare Pvt Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) The Bangalore CESTAT ordered for the interest for a delayed refund on the expiry of period of three months from the date of receipt of application, following the decission Supreme Court in the case of Ranbaxy Laboratories Ltd. Section 56 of the CGST […]
Goldman Sachs Services Vs Commissioner Of Central Tax (CESTAT Bangalore) Facts- Employees of overseas group companies have come on secondment to the assessee. The assessee has entered into separate employment contract with the seconded personnel and employer-employee relationship exists between the assessee and the seconded personnel. It is alleged that the activity falls under Business […]
