Synergy Baxi Logistics Pvt Ltd. Vs CCE (CESTAT Delhi) It is held that if the two services are billed separately then there is no question of including them together for computation of taxable value for payment of service tax. It can be seen from the above reproduced clarification given by the Board that in 2002 […]...

Petronet LNG Limited Vs Principal Commissioner of Service Tax (CESTAT Delhi) The Appellant regasifies Liquefied Natural Gas owned by customers in terms of Agreements which also contain a clause relating to “allowed loss and consumption” under which a certain percentage of LNG made available to the Appellant by the customers is underst...

M/s Jubilant Life Science Limited Vs Additional Director General (Adj) (CESTAT Delhi) Following the decision of the High Court of Orissa in the case of Tata Steel v. Union of India & Ors. [W.P. (C) No. 7917 of 2009],wherein the Explanation to Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, [&helli...

Max Life Insurance Co. India Ltd. Vs. Commissioner Central Excise and Service Tax (CESTAT Delhi) CESTAT Delhi has held that service tax was not payable on surrender charges deducted from the fund value of policy holder on pre-mature withdrawal, as it was not for asset management but a penalty. The Tribunal, considering clarification by CB...

So far the demand for sale of domain name is concerned, the issue stands decided in favour of the appellant in the case of Tata Sons Limited (supra) wherein it has been held that transaction in domain name is a transaction in property in the goods and amounts to transaction of sale of goods. Domain name are akin to trade mark, making them...

A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub-contractor in pursuance of the contract...

Bharat Sanchar Nigam Ltd. Vs CCE, Bhopal (CESTAT Delhi) The sales tax authorities have themselves conceded the position before the High Court that no assessment of sales tax would be made on the sale value of the SIM Card supplied by the appellant to their customers irrespective of the fact whether they have filed returns […]...

M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi) Conclusion: Cenvat credit is allowable on service tax paid on rent of infrastructural facilities as common facilities availed by assessee on rent basis were in ‘relation to the manufacture of goods’ and an integral part of the overall activity of manufacturing. ...

Service tax cannot be imposed under the category Real Estate Service in absence of any defined consideration for the alleged service as both the parties were buying and selling property on principal to principal basis rather than as an agent and the principle....

HLPL Global Logistics Pvt. Ltd. Vs CC, New Delhi (CESTAT Delhi) We are in agreement with the finding of the ld. Adjudicating authority that CHA helps not properly verified the functioning of the client from at the declared address by using reliable independent and authenticate documents. This was a serious lapse on part of the […]...