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.
Applicability of Service Tax on collection of passenger service fee by airlines on behalf of AAI
Service Tax refund can be refused on the ground of unjust enrichment
If the contract is a works contract, then the service tax liability will only arise from 01/06/2007
Asessee Eligible for CENVAT credit on outdoor catering service used for serving food without recovery to employees
CENVAT credit available on Freight Paid for transportation of goods from factory to place of removal
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 –Commission received in advance cannot be considered as payment for service even prior to actual rendering of service
Service Tax – If dispute involved was of technical nature then penalty not imposable
Collection of electricity bills and telephone bills on behalf of electricity boards and telecom companies is not taxable under Business Auxiliary Service
Service Tax – 20% restriction under Rule 6(3) of the CENVAT Credit Rules 2004 not applicable to credit availed on capital goods
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
CENVAT Credit – Appellant to show only that service relates to his business
Even 3 day delay in Service Tax Refund claim cannot be condoned
Receipt of order in one department not being communicated to another department in assessees office not a ground to condone delay
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.
