CESTAT Chennai held that the Chick drinker, Auto feeder, and Poultry cage are rightly classifiable under CETH 84361000 and not under CETH 39269099.
CESTAT Chennai held that as appellant is providing main service i.e. business support service on his own account and is not acting as an intermediary i.e. the services were performed by the appellant on a principal-to-principal basis and at arm’s length basis.
CESTAT Chennai held that renting of immovable property for a hotel is expressly excluded from the ambit of the taxable service in Section 65(105)(zzzz) of the Finance Act, 1994. Accordingly, demand not sustainable.
CESTAT Chennai held that as fixed facility charges (FFC charges) are not in the nature of considered received for providing supply of tangible goods. Service tax is not payable on the same.
A detailed analysis of CESTAT Chennai’s decision in the Sesa Sterlite Ltd Vs Commissioner of GST case, focusing on the finalized ad valorem value of copper anode under Central Excise Rules.
Sundaram Industries Ltd wins appeal against imposition of service tax on clearing and forwarding agency services provided outside India as per a ruling by CESTAT Chennai.
CESTAT Chennai held that imposition of penalty unsustainable as non-payment of service tax on renting of immovable property service was on account of confusions and litigations.
CESTAT Chennai held that benefit of exemption in terms of section 5A vide notification no. 10/1997-CE dated 1.03.1997 duly extended to EOU.
CESTAT Chennai held that adopting the values as fixed by the Valuation Committee without revealing the methodology and basis adopted for such values is not correct and is not in accordance with the Valuation Rules.
CESTAT Chennai held that CENVAT Credit towards service tax paid on meal coupons and group insurance for employees is duly available as input service.
