CESTAT Mumbai

No service tax leviable on security services provided by police to Banks or for Cricket Matches

Mumbai Police Vs. Commissioner of Service Tax (CESTAT Mumbai)

Fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury. In the light of the C.B.E. & C. 's circular also, there can be no levy of service tax on such activities carried out by the police department....

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No Service tax on Brand Promotion Fee before 01.07.2010

Commissioner of Customs & Central Excise Vs. Shri. Swapnil Asnodkar (CESTAT Mumbai)

The Brand promotion fee was not taxable until Negative list came into effect from 01.07.2010 and hence there cannot be any liability upon the Respondent till that period. ...

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Services provided to Facebook, Ireland is Export Service & eligible for cenvat refund

Commissioner of Service Tax Vs. M/s. Gupshup Technology India Pvt. Ltd. (CESTAT Mumbai)

They provide the SMS Aggregator services to M/s Facebook under an agreement for which the bills were raised to M/s Facebook, Ireland and the amount was received in convertible foreign currency. They filed four refund applications towards refund of unutilized cenvat credit of input services used for export of services in terms of Rule 5 of...

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Cenvat Credit on input Services at Job Workers premises

Larsen & Toubro Ltd. Vs CCE (CESTAT Mumbai)

Larsen & Toubro Ltd. Vs CCE (CESTAT Mumbai) This is an appeal has been filed by the appellants against denial of credit of service tax in respect of services provided to their job workers while doing their job work. 2. Ld. Counsel for the appellants argued that they were operating in Rule 4(5) of Cenvat […]...

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No provision for inclusion of value of scrap as additional consideration

Shapoorji Pallonji & Co. Ltd. Vs. CCE (CESTAT Mumbai)

There is no provision in Service Tax Rules for inclu­sion of value of scrap as an additional consideration; only the amounts received towards taxable services are leviable to service tax. ...

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Section 11D cannot be invoked if excise duty collected been paid to Govt

CCE Vs. PRP Wire Ropes (CESTAT Mumbai)

It was not even alleged that they collected a amount as ‘duty' but not paid it to the exchequer. None of situation specified in section 11D is applicable in the present case. In fact, in such a situation, there should not have any grievance to the parties since the appellants had paid the amount whatever they collected and paid it compl...

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CESTAT bench must follow decision of coordinate bench

Vivilon Textiles Industries Ltd. Vs. CCE (CESTAT Mumbai)

We have also observed that in the earlier proceedings in this case the matter was heard by the division bench of this Tribunal. After hearing of the matter, a difference of opinion arose between the Members and the matter was referred to the third member of this Tribunal and thereafter a majority decision has been […]...

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Section 11AC: No Interest / Penalty on value of goods escalated by buyer retrospectively

CCE Vs. Minda Industries Ltd. (CESTAT Mumbai)

The fact of the case is that the respondent had cleared their finished goods to their customer by valuing the goods on the basis of purchase order placed by them by their customers. However, consequent upon price escalation, their customers amended the purchase order and revised the price of the goods on the higher side with retrospective...

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Marketing Expense sharing would not Amount to BAS Services

SMV Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

The definition of business auxiliary service may not cover the transaction in this case, as the main appellant is not promoting or marketing of services provided by PFL as there is no service which has been provided by PFL in the case in hand....

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Tax exemption can't be denied for Service fee designation in Rs.

Commissioner of Service Tax Vs Balaji Telefilms Ltd. (CESTAT Mumbai)

It is held that although contract, undoubtedly, designates the consideration in Indian rupees so that the service provider is not put to loss on account of currency fluctuations and merely because Service provider designates the consideration in Indian rupees, his Service Tax Exemption on Exports cannot be denied, ...

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