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NSE/BSE transaction charges and SEBI turnover fees are not includible in value of stock broking services

Case Name : Edelweiss Stock Broking Ltd. Vs Commissioner of Service Tax, Ahmedabad (CESTAT Ahmedabad)
Appeal Number : Application No. ST/S/1062 OF 2011
Date of Judgement/Order : 25/06/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)

Composition Scheme for on-going works contract prior & post 1st July, 2012

Case Name : Nagarjuna Construction Co. Ltd. Vs. Government of India (Supreme Court of India)
Appeal Number : Civil Appeal No. 7933 of 2012
Date of Judgement/Order : 09/11/2012
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Research related services are not Consulting Engineering Services

Case Name : Commissioner of Central Excise & Customs, Visakhapatnam-I Vs National Ship Design & Research Centre (Andhra Pradesh High Court)
Appeal Number : CEA NO. 69 OF 2012
Date of Judgement/Order : 03/12/2012
Related Assessment Year :
Courts : All High Courts (13929) Andhra Pradesh HC (221)
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CESTAT directs dept to consider reconciliation of difference between ST-3 & Balance Sheet figures

Case Name : M/s. S. S. Construction Vs Commissioner of Central Excise (CESTAT Mumbai)
Appeal Number : Application No. ST/2085 & 2086/12 in Appeal No. ST/616 & 617/12
Date of Judgement/Order : 20/09/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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In case of export, place of removal is to be taken as port of export

Case Name : Dynamic Industries Vs Commissioner of Central Excise, Daman (CESTAT Ahmedabad)
Appeal Number : Order No. A/952/WZB/AHD of 2012
Date of Judgement/Order : 11/06/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)

Applicability of Service tax on price difference retained by Real Estate Agent?

Case Name : Gauri Ganesha Real Estates (Dissolve Firm) Vs Commissioner of Service Tax, Bangalore (CESTAT Bangalore)
Appeal Number : Appeal No. ST/2093 & 2094 OF 2011
Date of Judgement/Order : 28/06/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)

Maintenance of DG sets is prima facie input service

Case Name : Societe Generale Global Solutions Centre (P.) Ltd. Vs Commissioner of Service Tax, Bangalore (CESTAT Bangalore)
Appeal Number : Application No. ST/STAY/1044 OF 2011
Date of Judgement/Order : 03/11/2011
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)

Refund of service tax paid despite eligibility for exemption can’t be denied

Case Name : Nandan Kumar Goila Vs Commissioner of Central Excise, Delhi-II (CESTAT Delhi)
Appeal Number : Appeal No. ST/1624/2011-SM
Date of Judgement/Order : 02/02/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)

Charge of service tax cannot exceed ‘gross amount charged’

Case Name : Intercontinental Consultants & Technorats (P.) Ltd. Vs Union of India (Delhi High Court)
Appeal Number : W.P. (C) NO. 6370 of 2008
Date of Judgement/Order : 30/11/2012
Related Assessment Year :
Courts : All High Courts (13929) Delhi High Court (3368)
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Service tax can be demanded only if residential complex comprises more than 12 residential units

Case Name : A.S. Sikarwar Vs Commissioner of Central Excise, Indore (CESTAT Delhi)
Appeal Number : Final Order No. ST/A/375/2012-CUS
Date of Judgement/Order : 20/04/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)

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