CESTAT Kolkata held that composite contract involving transportation of goods and loading/unloading, packing/unpacking, etc. will be treated as a contract for transportation only as the other services are naturally bundled together with the principal service of transportation. Accordingly, service tax leviable under GTA service and not under cargo handling service.
CESTAT Kolkata rules that objections on the eligibility of credit cannot be raised when filing refund claims, providing relief to Infosys Technologies Ltd.
In the case of The Advertising Corporation of India Private Limited vs. Commissioner of Service Tax, CESTAT Kolkata rules on service tax liability and exemptions. Learn the detailed analysis and outcome.
CESTAT Kolkata held that works contract service including sub-contracts related to Railway is exempted from service tax vide notification no. 25/2012-ST dated 20th June 2012.
CESTAT Kolkata held that payment of interest doesn’t arise in the case of revenue neutral situation and hence no interest is payable by the appellant.
Explore CESTAT Kolkata verdict in Alkem Health Science vs. Commissioner of CGST & CX, addressing refund claims related to education cess and higher education cess.
CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable.
Discover how Dabur India Limited secured a favorable CESTAT Kolkata ruling. Learn why honey is not considered an exempted good and how Rule 6 of CCR does not apply.
CESTAT Kolkata directs re-adjudication of a live consignment pending without justiciable reasons. Full text of the CESTAT order regarding M/s IB Turbo Pvt. Ltd.
Discover how CESTAT Kolkata ruled in favor of Guru Shipping & Clearing Pvt Ltd, waiving penalties due to a lack of evidence for tax evasion. Full text of the order.
