National Building Construction Corporation Ltd. Vs CST (CESTAT Delhi) Services of construction of women hostel for and on behalf of Ministry of Women and Child Development (WCD), Government of India and construction of Civil Services Offices Institute are not commercial in nature. In furtherance of the decision of Hon’ble Supreme Court in the case of […]
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 […]
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 issued by various parties. The total service tax demand upheld vide the impugned order is Rs. 4,05,97,745/- alongwith interest and penalties. The following table indicates the demand of service tax made under the different services.
The appeals are directed against the Order in Original No. 20/2013 dated 11.03.2013 as well as Order-in-Original No.66/2013 dated 07.11.2013. The appellant is a dealer of M/s. Maruti Udyog Ltd. (in short hereinafter called as “MUL”) in respect of the cars manufactured by MUL
15% discount extended by the broadcasters cannot be included for the purpose of charging service tax under the category of advertising agency from the clients.
Narmada Drinks Pvt. Ltd Vs C.C.E. & S.T. (CESTAT Delhi) It is well known that the bottlers receive concentrate from the brand owners such as M/s Coca Cola, manufacture aerated products there from and sell the same. Para 6.2 of the relevant show cause notice alleges that the amounts have been received from the brand […]
M/s Poddar Pigments Ltd. Vs CCE, Jaipur (CESTAT Delhi) Courier services stand utilised by the appellant for sending the samples to their prospective buyers and for procuring orders from them. Ld. Advocate also explains that they are not charging their buyers for the said samples, though duty is being paid by them on the deemed […]
CCE & GST Vs M/s Amar Lal Bhawani (CESTAT Delhi) Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods. In the absence of any allegation of fixation or alteration […]
The SCN dated 01.12.2006 had also proposed demand of duty on the cotton waste which stands cleared by the appellant in the DTA. The SCN also proposed including the value of such cotton waste for re-determining the DTA entitlement. But the adjudicating authority dropped the demand of duty on cotton waste. Against such finding, Revenue is in appeal before us.
The present appeal challenges the Order-in-Original No. 63/2013- 14 dated 02/09/2013 and covers the period of dispute April, 2007 to March, 2012. The appellant is engaged as a contractor on behalf of the Government Departments to collect sales tax, royalty and toll tax. The appellant participated in the bids floated by National Highways Authorities of India (NHAI)
