CA Urvashi Porwal - Page 3

Use of brand name on Ayurvedic product not dis-entitles exemption

M/s.Mayar India Ltd. Vs C.C.E. (CESTAT Delhi)

It was held that for claiming the exemption of excise duty on ayurvedic product, there is no condition that the product to be sold exclusively in the name mentioned in the textbooks. The mention of the house name/ brand-name cannot lead to the conclusion that these products are not sold in the name specified in Ayurvedic text and accordin...

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No excise on bought out items placed in tray served in airlines

Taj Sats Air Catering Ltd. Vs CCE, Delhi-II (CESTAT Delhi)

It was held that the activity of placing various food items, prepared by the appellants as well as various bought out readymade items, in a tray either at the time of placing the tray in the trolley or at the time of serving the passengers on board does not amount to manufacture of a new commodity as contemplated under section 2 (f) of Ce...

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Service of notice via speed post without delivery proof is invalid

M/s. Hindustan Institute of Aeronautics Vs C.C.E. & S.T

The appellant has contended that the primary adjudication order claimed have to be sent by speed post was not received by it and when it received copy thereof, it filed the appeal within the prescribed period....

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Catering charges should be included in Mandap keeper service

M/s. Narmada Jackson Hotel Vs C.C.E., Bhopal (CESTAT Delhi)

It was held that in case of mandap keeper service, the catering charges (cost of buffet dinners) was not entirely excludable from the assessable value and therefore the appellant was eligible only for the benefit of abatement of 40% as per Notification No.12/2001-ST, dated 20.12.2001....

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No service tax on notional interest of security deposit

The Lake Palace Hotel and Motels P Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

It was held that service tax is not payable on the notional interest accrued on the security deposit received on providing immovable property on rent....

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Service Tax on Services to or from Amalgamating Companies after appointed date

M/s Usha International Ltd. Vs CST, New Delhi (CESTAT Delhi)

It was held that In case of amalgamation of companies appointed date as per Amalgamation Scheme is required to be taken as the date of amalgamation and not the date on which entire formalities were completed and the service provided by assessee from the appointed date to Amalgamating Company is to be considered as provided to self, in w...

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Mere non-payment of duty is not equivalent to wilful misstatement

Quality Council of India Vs CC, New Delhi (CESTAT Delhi)

It was held that mere non-payment of duties is not equivalent to collusion or wilful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply....

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Domain name service along with other services is bundled service

M/s GoDaddy India Web Services Pvt. Ltd. (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)

Marketing and promotion services: Applicant proposes to engage in promotion and marketing of GoDaddy US services in India. This would essentially include increasing the awareness of services provided by GoDaddy US and establishment of the brand GoDaddy in India....

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Payment support Service to GoDaddy, US is export of service: AAR

M/s Universal Services India Pvt. Ltd. In re (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)

It is observed that in this case, provider of service i.e. the applicant, is located in India, which is the taxable territory; recipient i.e. GoDaddy US is located in USA; the service to be provided by the applicant i.e. business support services is not specified under Section 66 D i.e. Negative List Services;...

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Distributorship of goods cannot be regarded as service – AAR

In RE: M/s. Creative Problem Solving India (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)

The question is very simple and clear as to whether the sale of the books to the Indian entities involves any ‘service’ and would attract the service tax liability. The answer is clearly in negative. It is therefore, hold that this service does not entail and invite any liability for service tax....

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September 2021