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Services provided by GTA not classified as ‘Clearing & Forwarding Agency’ service

Case Name : Auto Cars Vs Commissioner of Central Excise and Service Tax (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 87630 of 2016
Date of Judgement/Order : 16/09/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Mumbai (350)

Department cannot demand service tax again if same already been paid on behalf of appellant

Case Name : Waymark Logistics Vs Principal Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 40444 of 2021
Date of Judgement/Order : 05/01/2023
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Chennai (276)

No service tax on Software activation charges under BAS

Case Name : Black Box Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 572 of 2012-DB
Date of Judgement/Order : 04/01/2023
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Ahmedabad (387)

CESTAT dismisses appeal against Commissioner (Appeals) order rejecting application filed by appellant for rectification of mistake in earlier order

Case Name : National Fertilizers Limited Vs Commissioner CGST & Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 50802 of 2021
Date of Judgement/Order : 03/01/2023
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Delhi (664)

‘Consideration’ defined under Indian contract Act is different from Finance Act

Case Name : Sankalpan Infrastructure Pvt Ltd. V/s. Commissioner of Service Tax (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 86241 of 2016
Date of Judgement/Order : 20/10/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Mumbai (350)

In revenue neutral situation, demand has to be treated as time-barred

Case Name : Nexcel Infra Vs C.C.E. & S.T. Vadodara-I (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10220 of 2022
Date of Judgement/Order : 22/12/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Ahmedabad (387)

Demand based on audit without any further investigation is liable to be set aside

Case Name : Innovative and Technological Learning Services Pvt Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 86835/2019
Date of Judgement/Order : 28/10/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Mumbai (350)

Extended period of limitation not available in revenue neutral situation

Case Name : Rolex Rings Pvt. Ltd. Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 270 of 2012-DB
Date of Judgement/Order : 22/12/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Ahmedabad (387)

Reverse charge not applicable as supply of ISO tankers by foreign supplier amounts to deemed sale

Case Name : SRF Ltd Vs Commissioner LTU (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 52932 of 2016
Date of Judgement/Order : 03/01/2023
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Delhi (664)

No Service Tax liability on intermediary for sale of space/time for media agency on commission basis

Case Name : Drishty Communication Private Limited Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 135 of 2012
Date of Judgement/Order : 05/01/2023
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Ahmedabad (387)