CESTAT Delhi

Foreign language training service eligible for Service Tax exemption

M/s. Inlingua International School. of Languages Vs. Commissioner of Service Tax (CESTAT Delhi)

CESTAT Delhi held that imparting training in English, French, German, Spanish language by the appellant are entitled for exemption under notification No. 9/2003 ST dated 20.6.03 and notification No. 24/2004 dated 10.9.2004. Therefore the appellant is not liable to pay service tax....

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Media Monitoring Services cannot be taxed as Business Auxiliary Service

CST Vs. M/s IPAN (CESTAT Delhi)

CST Vs. M/s IPAN (CESTAT Delhi) The Revenue contends that various ‘media monitoring services’, arranging press conference, interviews, education workshop, contact programme, etc. will directly or indirectly have relationship to the enhancement of sales and promotion of the product/services of the client. We are not convinced with such...

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No Service tax exemption on Commercial property rented by Municipal Corporation

M/s. Municipal Corporation Vs. CCE (CESTAT Delhi)

Though the Municipal Corporation are created by an Act and are performing as a local Government, there is no bar in taxing their activities if the immovable property rented out by them is used in the course for furtherance of business or commerce. ...

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No excise on supply of various bought-out electrical items and accessories as BPL Kits

M/s TGL Enterprises Pvt Ltd Vs. Principal CCE (CESTAT Delhi)

Quashing the demand of excise duty on the activity of providing BPL Kits, the Delhi bench of the CESTAT observed that to levy central excise duty on any goods, the same should have been produced or manufactured in India....

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Service recipient not liable to service tax on construction activities carried through contractors

Chhatisgarh Housing Board Vs. C.C.E. & S.T. (CESTAT Delhi)

The CESTAT, Delhi bench has held that the Chhatisgarh Housing Board cannot be made liable for service tax for the construction activities carried through contractors. ...

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Construction in pursuance of composite works contracts not liable to be taxed prior to 01.06.2007

Commissioner, ST Vs M/s Swadeshi Construction Co (CESTAT Delhi)

The appeal by the Revenue is against order dated 27.04.2012 of Commissioner of Service Tax, New Delhi. By the said order, he original authority dropped the entire demand of Service Tax of Rs.93,01,154/-covering the period 2006-07 to 2008-09 with reference to construction project of Delhi Haat in INA and Pitampura . ...

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Benefit of Composition Scheme can’t be denied for procedural deficiency

Bridge & Roof Company (I) Ltd. Vs. CCE (CESTAT Delhi)

While hearing the case of Bridge & Roof Company Limited vs. CCE, Delhi bench of the Customs Excise & Service Tax Appellate Tribunal held that the benefit of the composition scheme cannot be denied to an assessee who has entered into contracts prior to 1.07.2007. ...

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No Service Tax on degree Courses approved by IGNOU

M/s. Rosalinds Mediretta Institutional Foundation Vs. CST (CESTAT Delhi)

M/s. Rosalinds Mediretta Institutional Foundation Vs. CST (CESTAT Delhi) Post 2008, the appellants discontinued the course in collaboration with the Thames Valley University, UK. They have started a 3 year course of BA (Hons) in International Hospitality Administration approved by IGNOU, leading to an award of degree by IGNOU, which is, a...

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Service tax cannot be levied on documents processing charges received by Automobile Dealers

M/s Marudhara Motors Vs. CCE (CESTAT Delhi)

The Delhi bench of the CESTAT, in M/s Marudhara Motors v. CCE, held that the documentation services provided by automobile dealers would not attract service tax as the same was not providing on behalf of the financial institutions or banks....

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No Service Tax on health care services by clinical establishments

M/s Sir Ganga Ram Hospital Bombay Hospital & Medical Research Centre Vs CCE (CESTAT Delhi)

These 7 appeals are involving common dispute and are accordingly taken up together for disposal. 6 appeals are by assessees. One is by Revenue. The appellant assessees are engaged in health care services to the patients and they are managing well-known hospitals/medical centres in various places. ...

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