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Leasing stalls and land not fall under business exhibition services

Case Name : M/s. Karnataka Exhibition Authority Vs C.C.,C.E.& S.T (CESTAT Bangalore)
Appeal Number : ST/50/2009-DB
Date of Judgement/Order : 24/07/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)
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No Service Tax on Leasing of water bodies for fishing rights

Case Name : Department of Fisheries Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51162 of 2015
Date of Judgement/Order : 11/07/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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Service Tax Payable on Fees retained on Courses Run through affiliated centers

Case Name : Tata Consultancy Services Limited Vs C.S.T. (CESTAT Delhi)
Appeal Number : Appeal No. ST/476-477/2012 [DB]
Date of Judgement/Order : 12/06/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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Snack provided while performing ‘Mandap keeper’ service cannot be equated to a satisfy meal

Case Name : Woodlands Hotels PVT LTD Vs C.C.E & C.S.T. (CESTAT Bangalore)
Appeal Number : ST/29/2008-DB
Date of Judgement/Order : 24/07/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)
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Service Tax Payable on Parking Space Sale by Builder in Residential Complex

Case Name : M/s Friends Land Developers Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad)
Appeal Number : Appeal No. ST/70702/217-CU[DB]
Date of Judgement/Order : 17/07/2018
Related Assessment Year :
Courts : All CESTAT (3904)
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Cenvat credit eligible on commission /brokerage on sale of flats

Case Name : CGST C&CE Vs M/s Krishi Icon (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51179 of 2018 (SM)
Date of Judgement/Order : 02.07.2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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Service tax payable on service of foreign institutions availed in getting ECBs

Case Name : M/s. Paramount Communications Ltd. Vs CCE (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 60498 of 2013
Date of Judgement/Order : 10/09/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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Loading or Unloading of Goods for Movement out of factory or into factory amounts to Cargo Handling Service

Case Name : M/s MBA & Company Vs Commissioner of Customs (CESTAT Hyderabad)
Appeal Number : Appeal No. ST/316 & 349/2009
Date of Judgement/Order : 03/08/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Hyderabad (110)
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Service Tax payable on Corporate Guarantee Commission

Case Name : Olam Agro India Ltd. Vs C.C.E (CESTAT Delhi)
Appeal Number : Appeal No. ST/57100/2013-DB
Date of Judgement/Order : 31/07/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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No Service Tax on sell of study material to students of coaching centers

Case Name : M/s Smart Value Products & Services Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad)
Appeal Number : APPEAL No. ST/70817/2018-CU[DB]
Date of Judgement/Order : 26/07/2018
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Allahabad (75)
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