Delhi CESTAT rules that service tax is payable on space provided on bus roofs for parcels, not on goods transport services. Exemption under Notification No.25/2012 applies.
Appellant’s relationship with CIL was one of sale/purchase on a principal-to-principal basis. Therefore, appellant could not be held liable for service tax under BAS.
CESTAT Delhi ruled that advertising expenses for post-import goods can’t be part of their value. Detailed analysis of Reliance Brands Luxury Fashion Pvt. Ltd. Vs Principal Commissioner of Customs case.
No Service Tax on Agreement with government for supply of water on the basis of volume of water drawn as same is not a case of assignment of right to use natural resources of government.
Explore the CESTAT Delhi ruling on Weldon Tours & Travels Pvt. Ltd. vs Commissioner of Service Tax, revealing no service tax liability on outbound tours. Full analysis provided.
CESTAT Delhi ruled demand based solely on ST-3 returns vs. trial balance differences unjustified without proof of taxable services. Detailed analysis & conclusion provided.
Explore the implications of the recent CESTAT Delhi ruling in South Eastern Coalfields Ltd. vs Commissioner of Central Excise case, shedding light on Service Tax refund issues and judicial discipline.
Explore the CESTAT Delhi order in the case of Shrawan Kumar Pathak vs Commissioner of Central Excise & Central GST, concerning service tax on royalties paid to the State Government. Get insights into the legal nuances and judicial precedents.
Lovy International challenged rejection of Drawback to ROSCTL conversion. CESTAT Delhi ruled CBEC Circular time limit invalid. Detailed analysis here.
Explore the CESTAT Delhi order on the admissibility of Section 108 statements under the Customs Act, revealing violations and penalties against GND Cargo Movers.
