CESTAT Delhi held that service tax is leviable on services provided by hotels and restaurant in relation to letting out of halls or rooms for organizing any official, social or business function under ‘mandap keeper’ service.
S.K. Enterprises Vs Commissioner of Customs (CESTAT Delhi) CESTAT observed that Though ld. Commissioner (Appeals) has discussed only one aspect of rejecting the claims i.e. time bar aspect. But it is observed that the orders of Original Authorities have been upheld by Commissioner (Appeals) resulting into merger of these orders. The perusal of Orders-in-Original is […]
The necessary interested parties had not been impleaded as respondents in these four appeals. In view of the request made by learned counsel for the appellants time was granted to move appropriate applications for impleading the remaining interested parties as respondents in the four appeals.
Incentive received for achieving sales target is in the form of a trade discount and same cannot be considered as a service under business auxiliary service category for levy of service tax
CESTAT Delhi held that allocation of area development charges by the State Government to the appellant to meet up its administrative expenses without performance of any service in exchange of the amount cannot be treated as consideration towards a service.
Delhi High court held that in case there is supply or deemed supply of goods and rendering service, the same will fall within the ambit of works contract service regardless of whether or not VAT or service tax is payable.
Manufacture requires that a new distinct marketable goods should be produced.So long as a new and distinct commodity known to the market is produced, the process amounts to manufacture and not otherwise.
No service tax can be levied on the amount collected towards liquidated damages or penalty for breach of any of the terms of the contract.
CESTAT Delhi held that maintenance of pipelines are not exempted under any notification or provision or circular. Accordingly, the same is taxable under the category of ‘management, maintenance and repair’ services.
DEPB licences sold by the appellant were based on fabricated documents showing export of goods to Bangladesh through Land Customs Station
