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Service tax leviable on sub-contractor even though tax paid by main contractor

Case Name : Pramukh Earth Movers Vs C.C.E. & S.T.-Vapi (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10486 of 2014- DB
Date of Judgement/Order : 17/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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No Service Tax on School Children Transportation: CESTAT Ahmedabad

Case Name : Akshar Travels Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 263 of 2012-DB
Date of Judgement/Order : 17/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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CENVAT Credit Allowed for Service Tax on Broadcasting Agency Invoices to Cable TV Operator

Case Name : Chanakya Communication Network Pvt Ltd Vs CCE (CESTAT Chandigarh)
Appeal Number : Service Tax Appeal No. 1304 of 2011
Date of Judgement/Order : 17/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chandigarh (163)
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CESTAT Quashes Service Tax Demand Beyond Normal Period on MSRTC Bus Hiring

Case Name : Green Logistics Corporation Vs C.C.E. & S.T.-Vadodara-i (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 11907 of 2013- DB
Date of Judgement/Order : 17/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)
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CESTAT Upholds Service Tax Demand Due to Unsubstantiated Appellant Claims

Case Name : Manan Infra Development Pvt Ltd Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 53455/2018
Date of Judgement/Order : 17/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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No Service Tax on Road Repair, Management & Maintenance Services to NHAI

Case Name : B. Ramanaiah Constructions Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)
Appeal Number : Service Tax Appeal No. 469 of 2012
Date of Judgement/Order : 01/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Hyderabad (110)
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International inbound roaming services amount to export of service

Case Name : Vodafone Idea Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
Appeal Number : Service Tax Miscellaneous Application No. 40127 of 2022
Date of Judgement/Order : 16/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Extended period of limitation invoked as facts suppressed with intention to evade payment of tax

Case Name : Senthil Engineering Works Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No.40026 of 2014
Date of Judgement/Order : 18/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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Order passed without assigning any reasons is non-speaking order

Case Name : Quality Council of India Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Service Tax Appeal No.53520 of 2015 (DB)
Date of Judgement/Order : 17/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)
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Merely billing customers for booking of cargo space doesn’t make one a Freight Forwarder

Case Name : Progeon Global Forwarding Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 42217 of 2017
Date of Judgement/Order : 18/08/2023
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)
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