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Service Tax on arrangement between theater owner and Film distributor

Case Name : Reliance Mediaworks Ltd Vs Commissioner of GST (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No: 85714 of 2021
Date of Judgement/Order : 22/12/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Mumbai (350)

Coal transported from pitheads of mines to railway sidings is not mining service

Case Name : Chhaya Mahalley Vs Commissioner, Customs, Central Excise & CGST (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 50415 of 2016
Date of Judgement/Order : 02/12/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Delhi (664)

Contract entered after 01.03.2015 are not eligible for exemption u/s 102 of the Finance Act, 1994

Case Name : P. Natesan & Co. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41031 of 2018
Date of Judgement/Order : 14/12/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Chennai (276)

CESTAT allows Interest on delayed Sanction of Refund Claim under Rule 5 of CCR

Case Name : Capita India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85458 of 2020
Date of Judgement/Order : 12/12/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Mumbai (350)

Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period

Case Name : Principal Commissioner, Service Tax Vs National Institute of Bank Management (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85892 of 2016
Date of Judgement/Order : 22/12/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Mumbai (350)

No service tax on commission received from foreign entity in convertible foreign exchange

Case Name : J M Huber India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No.589 of 2012
Date of Judgement/Order : 28/11/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Ahmedabad (387)

Service Tax Refund admissible on Pipeline installed partly in SEZ partly outside

Case Name : Reliance Jamnagar Infrastructure Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 447 of 2012-DB
Date of Judgement/Order : 28/11/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Ahmedabad (387)

No service tax on discount allowed to dealer by Vehicle Manufacturer

Case Name : B M Autolink Vs C.C.E.-Kutch (Gandhidham) (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 11812 of 2016
Date of Judgement/Order : 28/11/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Ahmedabad (387)

Mere issuance of SCN or letters of personal hearing is not adequate

Case Name : Sai Construction Vs Assistant Commissioner of Central Tax (Telangana High Court)
Appeal Number : W.P. No. 39806 of 2022
Date of Judgement/Order : 08/11/2022
Related Assessment Year :

CESTAT cannot grant reliefs extraneous to adjudication

Case Name : Minvesta Infotech Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal Nos.40409 to 40413 of 2022
Date of Judgement/Order : 16/11/2022
Related Assessment Year :
Courts : All CESTAT (2142) CESTAT Chennai (276)