Courts: CESTAT Bangalore
409 articlesService Tax
Service Tax
Asessee Eligible for CENVAT credit on outdoor catering service used for serving food without recovery to employees
Service Tax
Service Tax
CENVAT credit available on Freight Paid for transportation of goods from factory to place of removal
Service Tax
Service Tax
Whether trade discount amounts received from newspapers for sale of space to be treated as commission and taxable under the Business Auxiliary Service or not
Service Tax
Service Tax
Service Tax –Commission received in advance cannot be considered as payment for service even prior to actual rendering of service
Service Tax
Service Tax
Service Tax – If dispute involved was of technical nature then penalty not imposable
Service Tax
Service Tax
Collection of electricity bills and telephone bills on behalf of electricity boards and telecom companies is not taxable under Business Auxiliary Service
Service Tax
Service Tax
Service Tax – 20% restriction under Rule 6(3) of the CENVAT Credit Rules 2004 not applicable to credit availed on capital goods
Service Tax
Service Tax
Space-selling service- Any services provided by any person to any other person in relation to sale of space would be taxable from 1-5-2006 and not prior to that date
Service Tax
Service Tax
CENVAT Credit – Appellant to show only that service relates to his business
Service Tax
Service Tax
Even 3 day delay in Service Tax Refund claim cannot be condoned
Service Tax
Service Tax
Receipt of order in one department not being communicated to another department in assessees office not a ground to condone delay
Service Tax
Service Tax
Destination charges – When assessee merely collects and hands over documents to consignees, destination charges will not form part of taxable value of storage and warehousing
Service Tax
Service Tax
Service Tax – Eligibility of benefit of exemption notification 12/2003-ST for materials consumed in retreading of old tyres – Pre-deposit fully waived and stay granted
Service Tax
Service Tax
