Courts: CESTAT Bangalore
Find latest CESTAT Bangalore judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, CENVAT credit, refunds, demands and penalties.
Composite Service Tax demand without proper service classification is not sustainable
Consideration received for assignment of toll collection rights, prima facie, amounts to franchise service
‘Air travel agents’ services for business purpose are input services
Facilitating campus recruitment of students prima facie, amounts to provision of ‘Manpower Recruitment or Supply Agency’ service
Delay cannot be condoned for negligence by senior manager despite reminder by juniors
If assessee not contested demand on ground of invocation of extended period of limitation, penalty is leviable
Receipt of order by employee not sufficient reason for condonation of delay in filing appeal
Renting hotel building did not fall under renting of immovable property services
Service Tax on Sales commission eligible for Input Credit
Taxability of refundable membership deposits under ‘club or association service’
CENVAT credit can be utilized for payment of Service Tax under Reverse Charge
Service tax on interest for delayed payment of credit card dues
Direct Sales Association/Agents (DSA) of Banks taxable under ‘Business Auxiliary Services’
Order of Commissioner (Appeals) remitting back case for verification or quantification is not a remand order
CESTAT Bangalore case laws include important decisions concerning Customs, Central Excise and Service Tax matters. This TaxGuru page compiles judgments and orders of CESTAT Bangalore on classification, valuation, CENVAT credit, exemptions, refunds, export and import disputes, service tax liability, demands, limitation, interest, penalties and other indirect tax controversies. Businesses, importers, exporters, service providers, Chartered Accountants, advocates and tax professionals can use the collection to research Tribunal precedents relevant to their cases. CESTAT decisions remain particularly important for disputes arising under the pre-GST Central Excise and Service Tax regimes as well as continuing Customs matters. TaxGuru brings together recent and important earlier CESTAT Bangalore judgments and orders on this page, enabling readers to conveniently follow developments in indirect tax jurisprudence and identify relevant Tribunal case law.
