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Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi)

Preet Financial Services Pvt. Ltd. Vs C.S.T.-Service Tax (CESTAT Delhi) Business model of the appellant was such that they used to get commission from financial institutes for introducing customers. The said financial institutes used to pay commission in a fixed percentage on the loan amount disbursed to the end customer. After this commi...

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Service Tax payable on Consideration received under Vanprastha Ashram Scheme by Patanjali Trust

M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi)

M/s. Patanjali Yogpeeth Trust Vs C.C.E. (CESTAT Delhi) Now coming to the demand qua the donations received by the appellant under one of its Scheme called Vanprastha Ashram Scheme, it is held that under this scheme the appellant was leasing the accommodation to all those who are interested to visit the appellant premises till their [&hell...

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Service Tax on long term lease of 99 years of Commercial Properties

Rajasthan Housing Board Vs CCE (CESTAT Delhi)

Other plea of the appellant that the allotment of land by the appellant to various persons is on long term lease basis - the leases of 90 years, which amount to transfer of ownership and such leases are outside the purview of Section 65(105)(zzzz)...

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HC explains the Principle for reliability of computer printouts as admissible evidence

Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi)

Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi) The Evidence Act does not contemplate or permit the proof of an electronic record by oral evidence if requirements under Section 65B of the Evidence Act are not complied with, as the law now stands in India. Thus, it has been clearly laid down […]...

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No Service Tax on Recovery of Cost incurred for VPN from Sub-Brokers

M/s Alankit Assignments Limited Vs CST (CESTAT New Delhi)

The present appal is filed against the of Order-in-Original No. DEL-SVTAX-ADJ-COM-48-53-13-14 dated 31.03.2014 passed by the Commissioner of Service Tax (Adj.), New Delhi. The period of dispute is from 01.04.2007 to 31.03.2012. 2. Vide the impugned order, the Commissioner has adjudicated the demand raised in six show cause notices issu...

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Service Tax payable on Corporate Guarantee Commission

Olam Agro India Ltd. Vs C.C.E (CESTAT Delhi)

Olam Agro India Ltd. Vs C.C.E (CESTAT Delhi) A corporate guarantee is used when a corporation agrees to be held responsible for completing the duties and obligations of debtor to a lender, in case the debtor fails to comply with the terms of the debtor- lender contract. Whereas a bank guarantee is a promise from […]...

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No Service Tax on Fees collected by NIXI from their Accredited Registrars

National Internet Exchange Of India Vs C.S.T. (CESTAT Delhi)

National Internet Exchange Of India Vs C.S.T. (CESTAT Delhi) The moot question for adjudication in the present case appears to be as to whether the registrar accreditation agreement is a mere agreement between the appellant and its registrar for accreditation or it actually is in agreement for rendering franchise services by the appellant...

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Service Tax payable on Supply of Furniture for ‘Pandal or Shamiana’

Shree Balaji Tent House Vs  C.C.E. & S.T. (CESTAT Delhi)

Shree Balaji Tent House Vs  C.C.E. & S.T. (CESTAT Delhi) In view of Section 65 (77a), ‘Pandal’ or ‘Shamiana’ is defined to mean a place specifically prepared or arranged for organizing an official, social or business functions; and under Section 65(77b) ‘Pandal or Shamiana Contractor’ means a person engaged in providing ...

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Service Tax under GTA: Debit Note can’t be treated as Consignment Note

M/s Rathi Tiles Pvt. Limited Vs CCE (CESTAT Delhi)

M/s Rathi Tiles Pvt. Limited Vs CCE (CESTAT Delhi)  The question which has been decided by the lower authorities is whether the appellant is liable to pay service tax by considering such debit notes as consignment notes. I have perused the various case laws cited by both The issue which stands settled in the various […]...

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Helicopters Hire services Amount to ‘Supply of Tangible Goods Service’

M/s Escorts Limited Vs CST (CESTAT Delhi)

M/s Escorts Limited Vs CST (CESTAT Delhi) It is not in dispute that the appellant is in possession of permit to operate ‘Non-scheduled Air Transport Services and have been permitted to use Bell-407 helicopter with the sitting capacity of six persons. The permit further stipulate that it is for passenger services and has been renewed [&h...

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