CESTAT Delhi

Service tax applicable on cards sold in J&K but used outside J&K

Bharat Sanchar Nigam Ltd. Vs Commissioner of Central Excise, Jammu (CEATAT Delhi)

Prima facie, liability to pay service tax arises with reference to the place where service was provided rather than the place where consideration was collected...

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Service tax Payable on Value of study materials supplied free & mock tests conducted?

Aditya Kumar Vs Commissioner of Central Excise, Lucknow (CESTAT Delhi)

The applicant were discharging their Service Tax liability in respect of tuition fee being charged by them from their students. Their premises were visited by the officers on 7.1.2010 and scrutiny of various records maintained by the appellants revealed that no Service Tax was being paid by them on pre-schooling coaching, sale of text boo...

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Service tax demand can be made only for the category in which SCN been issued

Jagatjit Industries Ltd. Vs Commissioner of Central Excise, Ludhiana (CESTAT Delhi)

Confirmation of demand under a category different than one proposed in the Show Cause Notice cannot be upheld. The Tribunal had, for the above proposition, relied up the earlier decision of the Tribunal in the case of Mahakoshal Beverages (P.) Ltd. v. CCE [2009] 18 STT 383 (Bang. - CESTAT). ...

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No Escape from service tax liability by sub-contracting of work

H.P. State Electronics Development Corporation Ltd. Vs Commissioner of Central Excise, Chandigarh (CESTAT Delhi)

We do not see any merit in the argument of the appellants that they were only an intermediary and not doing the work themselves and hence their activities did not amount to any service. Any service provided in relation to installation of electrical and electronic devices, including wirings or fittings, became taxable from 16-06-05....

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Bullock Cart drivers are not GTA service providers – CESTAT

Kisan Sahkari Chini Mills Ltd. Vs Commissioner of Central Excise, Meerut-II (CESTAT Delhi)

When we read meaning of consignment note with the taxing entry under section 65 (105) (zzp) of the aforesaid Act it is inconceivable to bring the bullock carts transporting sugar cane to the fold of law, since law requires the transport made by goods carriage should only be brought to tax. ...

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Indirect foreign currency receipt sufficient to regard service as exported

National Engineering Industries Ltd. Vs Commissioner of Central Excise, Jaipur (CESTAT Delhi)

In the instant case instead of foreign exchange going out of India, there is conservation of foreign exchange in India to the extent of commission earned by the service provider appellant in view of the arrangement made by the service recipient abroad in that behalf through Indian Railways. Instead of appellant earning foreign exchange, t...

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Receipt of order by nephew can’t be a ground to condone delay in appeal filing

Jyoti Enterprises Vs Commissioner of Central Excise, Allahabad (CESTAT Delhi)

Ld. AR submits that appellant was not registered as service tax payer and as such no authorised representative stands mentioned by him. As the impugned order was served at the residential address of the appellant, it has to be considered as proper service of the order. ...

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Individual truck owners not booking cargo or not issuing consignment note are, prima facie, not GTA

Bazpur Co-operative Sugar Factory Ltd. Vs Commissioner of Central Excise, Meerut-II (CESTAT Delhi)

Finance Minister in para 149 of the budget speech while introducing the entry for tax on Goods Transport Agency in the budget of 2004. It appears that there was clear intention not to levy service tax on individual truck owners except in cases where the cargo for such trucks are booked by Goods Transport Agency which is in the business o...

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Prima facie service tax leviable on selling of space for advertisement in cricket stadium

Rajasthan Cricket Association Vs Commissioner of Central Excise, Jaipur (CESTAT Delhi)

The appellant Rajasthan Cricket Association organises cricket matches in various places in Rajasthan and they allow different parties to put up advertisement in the stadium in which matches are being organised, and they have been collecting charges for selling such advertisement space. Revenue made out a case that Appellant should have pa...

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Sending order at correct address by registered post is deemed to be duly served unless assessee proves otherwise

Greenview Land & Building Con. Ltd. Vs CCE, Chandigarh-II (CESTAT Delhi)

Thus according to judgment of Hon'ble High Court of Punjab & Haryana in Mohan Bottling Co (P.) Ltd.'s case (supra), it can safely be said that sending the order at correct address by registered post is a sufficient compliance of section 37-C of Central Excise Act, 1944 and it is for the assessee to rebut the presumption of service by coge...

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