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No Service Tax on Construction of Residential Complexes before 01.07.2010

Case Name : Shanti Builders Vs Commissioner of Service Tax (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41961 of 2013
Date of Judgement/Order : 06/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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No service tax on training of officers outside India by a foreign agency

Case Name : Gujarat Gas Limited Vs C.C. E. & S.T. – Surat (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10738 of 2013-DB
Date of Judgement/Order : 18/4/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Demands raised under wrong category of services: CESTAT remand matter back to AA

Case Name : Patel Construction Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No.10188 of 2013
Date of Judgement/Order : 10/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Rent received by Individuals owing Property jointly cannot be Clubbed to impose service tax

Case Name : Shri Akash Devendrakumar Sharma Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 13516 of 2013-DB
Date of Judgement/Order : 05/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Service tax abatement cannot be denied for non-inclusion of value of material provided free by service supplier

Case Name : Murthy Engineering Works Vs Commissioner of Central Excise  (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10688 of 2013-DB
Date of Judgement/Order : 05/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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No Service Tax on work contract for construction of residential complexes prior to 01.07.2010

Case Name : Shanmuga Construction Services Vs Commissioner of Service Tax (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41745 of 2013
Date of Judgement/Order : 06/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)
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Cargo handling service doesn’t cover mere transportation of goods

Case Name : Arkay Logistics Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10961 of 2013
Date of Judgement/Order : 03/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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Interest on delayed refund payable from date of deposit till date of payment

Case Name : Sunrise Immigration Consultants Private Limited Vs CG & ST- Chandigarh (CESTAT Chandigarh)
Appeal Number : Service Tax Appeal No. 60347 of 2022
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chandigarh (166)
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CENVAT Credit availed by recipient not deniable as assessment made by dealer not revised

Case Name : Future Generali India Insurance Company Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85217 of 2021
Date of Judgement/Order : 13/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Mumbai (510)
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No service tax on handling of agriculture produce within or outside port by Cargo handling agency

Case Name : Elegant Surveyors Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No.10371 of 2013
Date of Judgement/Order : 11/04/2023
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Ahmedabad (818)
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