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Service Tax not payable on refundable security deposits from customers

Case Name : ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad)
Appeal Number : Service Tax Appeal No. 71199 of 2018
Date of Judgement/Order : 05/09/2019
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Allahabad (37)

No Service Tax on Security Deposit From Customers for Share Trading

Case Name : Marwadi Shares & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 12087 of 2017
Date of Judgement/Order : 14/11/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Ahmedabad (323)

Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim

Case Name : Ramesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41377 to 41380 2017
Date of Judgement/Order : 16/11/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Chennai (264)

No Power Lies at the Behest of CBEC to Modify Scope of Exemption Notification issued by Central Government

Case Name : Lakshya Education Solutions Pvt. Ltd Vs Commissioner (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 50233 of 2016
Date of Judgement/Order : 10/11/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Delhi (617)

Bland allegation of leviability of service tax without any substantiation is unsustainable

Case Name : Gujarat Power Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10193 of 2017
Date of Judgement/Order : 18/11/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Ahmedabad (323)

For Mega Exemption notification word ‘building’ includes shop and flats 

Case Name : Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya Vs Commissioner Of CGST & CE (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85279 of 2021
Date of Judgement/Order : 27/10/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Mumbai (313)

CESTAT directs Commissioner (Appeals) to decide considering SC judgement in case of Coal Handlers

Case Name : M R Patel & Sons Vs C.S.T. Service Tax (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 435 of 2012
Date of Judgement/Order : 04/11/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Ahmedabad (323)

Service Tax Penalties not valid if no deliberate suppression of facts

Case Name : RPP Infra Projects Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 40764 of 2014
Date of Judgement/Order : 14/10/2022
Related Assessment Year : 2010-11
Courts : All CESTAT (1969) CESTAT Chennai (264)

Penalty not imposable on Service Tax Paid before Issuance of SCN

Case Name : Nurture Marketing Pvt. Ltd Vs Commr. of CGST & CX (CESTAT Kolkata)
Appeal Number : Service Tax Appeal No. 76448 of 2018
Date of Judgement/Order : 19/10/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Kolkata (108)

No service tax on amount received as facility charges for electricity expenses

Case Name : Nai Dunia Media Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax and Central Excise (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 52034 of 2018 (SM)
Date of Judgement/Order : 02/11/2022
Related Assessment Year :
Courts : All CESTAT (1969) CESTAT Delhi (617)