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Sale of space in monthly news publication by chemist association not covered under BAS

Case Name : Federation of Gujarat State Chemist & Druggist Association Vs Commissioner of Central Excise (CESTAT Ahmedabad)
Appeal Number : Order No. A/290/WZB/AHD of 2012
Date of Judgement/Order : 28/02/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)

No penalty can be imposed if Service Tax liability & interest thereof stand deposited u/s. 73(3)

Case Name : IMDC Ltd. Vs Commissioner of Central Excise (CESTAT Ahmedabad)
Appeal Number : Order No. A/297/WZB/AHD OF 2012
Date of Judgement/Order : 14/03/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)

Extended period of limitation would not stand for demanding tax on photography service

Case Name : Laxmi Colour Lab Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Final Order No. ST/A/267 of 2012-CUS.
Date of Judgement/Order : 06/03/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)

Cenvat credit on canteen service not available to the extent cost of providing canteen service recovered from workers

Case Name : Mahle Filters System (I) Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Stay Order No. 700 of 2012-EX
Date of Judgement/Order : 18/04/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)

CENVAT Credit admissible on Service Tax on Commission to Consignment Agent

Case Name : Vishal Pipes Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Application No. E/STAY/2935 of 2011-SM
Date of Judgement/Order : 22/03/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)

If service tax is not separately charged, amount charged should be taken as inclusive of service tax

Case Name : Speedway Carriers (P.) Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Stay Order No. ST/S/525 of 2012-Cus.
Date of Judgement/Order : 11/04/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)

Pending dispute regarding taxability no penalty u/s. 78 can be imposed for non-payment of service tax

Case Name : M.K. Telecom Vs Commissioner of Central Excise (CESTAT Ahmedabad)
Appeal Number : Appeal No. ST/238 of 2010
Date of Judgement/Order : 11/04/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)

CENVAT Credit of tax paid on Purchase of share of a company with which Assessee entered into purchase agreement

Case Name : Commissioner of Central Excise Vs Neuland Laboratories Ltd. (CESTAT Bangalore)
Appeal Number : Final Order No. 10 OF 2012
Date of Judgement/Order : 06/01/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)

Service tax payable on residential flats constructed under joint development agreement

Case Name : LCS City Makers (P.) Ltd. Vs Commissioner of Service Tax, Chennai (CESTAT Chennai)
Appeal Number : Final Order No. 507 OF 2012
Date of Judgement/Order : 03/05/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)

Service Provided by Yoga teacher, Poojari, Cook, Compounder, Nurse have no direct nexus with manufacture

Case Name : JSW Steel Ltd. Vs Commissioner of Central Excise, Thane (CESTAT Mumbai)
Appeal Number : Order No. S/523/12/EB/C-II
Date of Judgement/Order : 01/03/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)

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