Courts: CESTAT Bangalore
409 articlesService Tax
Service Tax
Tribunal rules that maintenance of software would be liable to service tax only from 16 May 2008
Service Tax
Service Tax
Scope of the expression ‘job worker’
Service Tax
Service Tax
Service Tax – CENVAT Credit – ‘Rent-a-cab’ service utilized for transportation of food articles from centralized canteen to current factory premises
Service Tax
Service Tax
Apparently no restriction on Input Service Distributor to distribute credit only to one manufacturing unit
Service Tax
Service Tax
Service Tax – Consulting Engineer’s Service – Pre-deposit of Rs. 14 lakhs ordered by Tribunal in an earlier case in a similar matter, still lying with department – Sufficient for grant of full waiver of pre-deposit and stay
Service Tax
Service Tax
No tax liability can be confirmed against any person unless the same is specifically alleged in the show cause notice
Service Tax
Service Tax
Taxability of activity of re-rubberizing of rollers/spindles for use in printing – Prima facie no case for full waiver of pre-deposit
Service Tax
Service Tax
Service tax paid on input services like house keeping/cleaning service, tours & travels, outdoor catering service, clearing & forwarding agent service and custom house agent service eligible as CENVAT credit
Excise Duty
Excise Duty
Interest on wrong availment of CENVAT credit payable from date of wrongly utilisation
Service Tax
Service Tax
Refund or CENVAT credit on input services allowed only if services are consumed in output service
Service Tax
Service Tax
Applicability of service tax on service taken for execution of a specific work under category of manpower recruitment or supply agency
Service Tax
Service Tax
Reimbursable expenses is not includible in value of taxable services
Service Tax
Service Tax
Once the taxable service is exported and various input services have been utilized for providing the output service, the service provider is entitled for the rebate
Service Tax
Service Tax
