CESTAT: No Service Tax on Security, Car Hiring & Employee Housing; Liability Upheld for Legal Services & GTA

Tamralipta Co-operative Spinning Mills Ltd. Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata) In Tamralipta Co-operative Spinning Mills Ltd. Vs Commissioner of CGST and Central Excise, the Customs, Excise and Service Tax Appellate Tribunal addressed multiple Service Tax demands arising from audit observations for the period 2013-14 to 2016-17. The appellant, engaged in manufacture of cotton yarn and operating under the Government of West Bengal, had received and provided various services while filing ST-3 returns. During audit, it was alleged that Service Tax was not paid on secu...