CESTAT Delhi

Service Tax on study materials provided by Commercial training or coaching service provider

FIITJEE Ltd. Vs Commissioner of Service Tax, Delhi (CESTAT Delhi)

Prima facie coaching material has intimate connection with the commercial coaching provided by the assessee and the contents of the study material are relevant to the coaching to make the later fruitful and meaningful so that the enrolled candidates are benefited out of commercial coaching. There was no evidence to effect that these coach...

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Service Tax – Things to consider to grant benefit of Section 80 of Finance Act, 1994

B.S. Cable Network Vs Commissioner of Central Excise (CESTAT Delhi)

Since the appellant prays that it has a case for consideration under Section 80 of the Finance Act, 1994 it is desirable to bring to record about the date on which liability arose, date of return ought to have been filed, date on which admitted tax liability should have been discharged and the date of discharge of duty liability. If these...

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Service tax is required to be paid when the service is provided

British Airways PLC Vs Commissioner of Service Tax, New Delhi (CESTAT Delhi)

The second issue involved in the appeal is levy of service tax on tickets sold before 1.5.2006 and used after 1st May 2006. The appellant's contention is that the appellant sold the tickets to the passenger prior to 1.5.2006 and at that time there was no provision under the law of charging service tax Therefore, the service tax cannot be ...

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Service tax on commission paid for sale of final products eligible for Input Credit

DSCL Sugar Vs Commissioner of Central Excise (CESTAT Delhi)

Even after the deletion of expression activities related to business from the definition of input services, the credit of Service tax paid on the sales promotion activities and on the services of sales of dutiable goods on commission basis would be admissible as credit. As such, it is the contention of the learned advocate that even after...

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Service Tax – Demat charges, stock exchange turnover charges, stamp duty, BSE charges, SEBI fees will not form part of gross value

LSE Securities Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

The assessee received 'turnover charges', stamp duty, BSE charges, SEBI fees and Demat charges contending that the same was payable to different authorities and claimed that the same is not taxable. But the revenue taxed the same on the ground that such receipt by stock broker was liable to tax. The revenue failed to bring out whether the...

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Commission Agent Services provided prior to 10.09.2004 also taxable services under BAS

South City Motors Ltd Vs Commissioner of Service Tax, Delhi (CESTAT Delhi)

The Appellants are dealers of Ford Motor vehicles and they had entered into agreements with different banks and also with Non-Banking Financial Companies to market car-loan to potential customers. For loan taken by the customers, these appellants got commission from the banks and NBFCs. The issue in this appeal is whether service tax is t...

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If recipient of services is required to pay service tax than provider of services not required to pay

Raj Ratan Castings Pvt. Ltd Vs Commissioner Cus. & C. Ex, Kanpur (CESTAT Delhi)

The appellant/assessee is a distributor of mutual fund units and receives commission from mutual fund companies or asset management companies. The commission received by the appellants from the said companies stand taxed by the authorities below on the ground that they have provided Business auxiliary services to the mutual fund company. ...

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Till 6-7-2009 refund would be governed by conditions under the Notification No. 41/2007, dated 6-10-2007

Internation Agriculature Processing (P) Ltd Vs Commr. of C. EX. (S.T.), MADURAI (CESTAT Chennai)

In respect of exports made from 14-5-2009 till 6-7-2009, the grant of the refund would be governed by the conditions under the previous Notification No. 41/2007, dated 6-10-2007. For the remaining period, refund would be governed by the new Notification No. 17/2009, dated 7-7-2009. The conditions prescribed in the two notifications are s...

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Cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2003

Idea Mobile Communications Ltd Vs Commissiober of C. Ex., Meerut (CESTAT Delhi)

Before the date when CENVAT Credit Rules, 2004 had come into effect i.e.10.09.2004, CENVAT credit was available under Cenvat Credit Rules, 2002 Service Tax Credit Rules, 2002 . Service Tax Credit Rules, 2002 allowed to take cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2...

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Just Imparting training to Officers of a organizations does not amount to rendering Management Consultancy service

Indian Institute of Forest Management Vs Commr. of C. Ex., Bhopal (CESTAT Delhi)

In this case, the focus of the appellant’s activity in organizing short term courses on the subject relating to the Forestry, Water Resources Management, Environment, for the officers of Indian Forest Service and other organizations i.e. improving the skills and knowledge level of the persons of various organizations attending the cours...

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