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Case Law Details

Case Name : NJ India Invest Pvt. Ltd. Vs Commissioner of Central Excise-Surat-I (CESTAT Ahmedabad)
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NJ India Invest Pvt. Ltd. Vs Commissioner of Central Excise-Surat-I (CESTAT Ahmedabad)

Service provider is not liable for Service Tax on incentives received for the promotion or marketing of mutual funds

The CESTAT, Ahmedabad in the case of NJ India Invest Pvt. Ltd. v. Commissioner of Central Excise-Surat-I [Service Tax Appeal No. 11758 of 2014 dated June 05, 2024], allowed the appeal filed by setting aside the Service tax demand, thereby holding that incentives from Asset Management Companies (“AMCs”) f

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