Since the training courses conducted by IIPM do not result in award of any certificate/ Diploma/ Degree or any other educational qualification recognized by the law being in force, the activity will fall under the category of Section 65 (105) (zzc) of the Act and is a taxable service liable to payment of Service Tax....

A division bench of New Delhi CESTAT including Justice (Dr.) Satish Chandra, President and B. Ravichandran, Member (Technical) has said that amount received by Hindustan Petroleum Co. for giving facility of selling CNG through their Outlets is not subject to Service Tax. ...

Consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real estates agents services....

The Central Excise Division Bench of the Tribunal while considering the appeals Nos. 653/2012 and 3585/2012 filed by M/s Ricela Health Foods Ltd. and M/s J.V.L. Agro Industrial Ltd., noticing conflicting judgments of two coordinate benches on the same dispute...

Diapers are commonly understood as thick soft paper or cloth that is fastened around a baby's bottom/ between legs to absorb urine/ solid waste. Since, the goods in question were not made for fastening into the body, the same in our considered opinion should not be termed as baby and clinical diapers and should more appropriately fall und...

The appellant is aggrieved by the order dated 16/08/2017 of Commissioner (Appeals), Central Excise, New Delhi. The appellant is managing hotels and restaurants. They were providing rooms for rent and also various food items, cakes, pastries, cookies, confectionary to the customers in their restaurants....

Aggregated limit of Rs. 1.5 crore in a Financial Year applies to the aggregate value of the clearances for all manufactures from a single factory premises. In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well a...

As the appellant is using the brand name of another person but it was by way of assignment deed. In that circumstances, the appellant is not using the brand name of another person but they are using their own brand name as assigned to them. In that circumstance, benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003 cannot ...

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi) Aaffixing the family name or brand name in the letter head does not amount to the use of brand name of third parties. In the instant case, there is no third party who owns the brand name of ‘Rastogi‘. The Department has neither issued […]...

M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi) Revenue’s entire case for clandestine removal is based upon the recovery of certain weighment slips from the appellant’s factory during the course of the search. The appellants have taken a categorical stand that they were having the weighing bridge in their own premises also [...