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CESTAT directs Re-determination of Service Tax on Renting of Stall to Hawkers by Municipality

Case Name : Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 86597 of 2018
Date of Judgement/Order : 04/01/2022
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Mumbai (223)

Proprietary concerns registered as factories, liable to pay service tax under RCM

Case Name : Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51174/2020
Date of Judgement/Order : 06/01/2022
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Delhi (443)

HC quashes order rejecting Form SVLDRS-1 proving opportunity hearing

Case Name : Sunil Jay Prakash Singh Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 8905 of 2021
Date of Judgement/Order : 10/01/2022
Related Assessment Year :
Courts : All High Courts (7675) Bombay High Court (1260)

No Service Tax payable in absence of clauses pertaining to Consideration in Contract

Case Name : B.G. Exploration and Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 86004 of 2019
Date of Judgement/Order : 04/01/2022
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Mumbai (223)

Section 142 CGST Act provides for refund in cash for any adjustment regarding refund of duty or liability

Case Name : Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi)
Appeal Number : Service Tax Appeal No.52370 of 2018 (SM)
Date of Judgement/Order : 04/10/2021
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Delhi (443)

Service Tax Levy not leviable based on mere Agreement for service when no payment received

Case Name : Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore)
Appeal Number : Service Tax Appeal No. 21032 of 2017
Date of Judgement/Order : 16/12/2021
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Bangalore (172)

Manufacturing at factory of service recipient on per container basis is not a Manpower Recruitment Service

Case Name : Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 263 of 2011
Date of Judgement/Order : 29/11/2021
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Ahmedabad (187)

Electricity charges reimbursed on actual basis are not includable in gross value of renting of immovable property service

Case Name : Pragati CNG Vs C.C.E. & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No.10743 of 2020
Date of Judgement/Order : 28/10/2021
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Ahmedabad (187)

Right to avail ITC cannot be denied on service tax paid after introduction of GST

Case Name : Circor Flow Technologies India Private Ltd. Vs Principal Commissioner of GST & Central Excise, (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 40597 of 2020
Date of Judgement/Order : 16/12/2021
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Chennai (193)

No penalty if no material to prove suppression of facts to Evade Service Tax

Case Name : Commissioner of CGST & Excise Vs Asian Hotel (East) Limited (CESTAT Kolkata)
Appeal Number : Service Tax Appeal No. 75077 of 2019
Date of Judgement/Order : 27/08/2021
Related Assessment Year :
Courts : All CESTAT (1371) CESTAT Kolkata (53)