Cestat judgments - Page 104

Small service provider exemption under Not. No. 6/2005-ST is a statutory benefit & cannot be disregarded

Jay Travels Vs Commissioner of Service Tax (CESTAT Ahmedabad)

There being no dispute to the services rendered by the appellant under the category of Travel Agent Services, the benefit of notification which are there in the statute, should have been automatically be given to the assessee. Even in the absence of any such claim the benefit should have been granted to them. Be that as it may, the specif...

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Joint development agreement with land owners to construct residential complex attracts Service Tax

LCS City Makers Pvt Ltd Vs Commissioner of Service Tax, Chennai (CESTAT Chennai)

Service Tax - Construction of complex service -The Appellants argue that there is no relationship of service provider and service recipient between the Developer and the Land Owner. According to them it is a relationship in a joint venture for profit. Both the parties have joined together in the business of construction of complex and the...

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Commission Agent Services provided prior to 10.09.2004 also taxable services under BAS

South City Motors Ltd Vs Commissioner of Service Tax, Delhi (CESTAT Delhi)

The Appellants are dealers of Ford Motor vehicles and they had entered into agreements with different banks and also with Non-Banking Financial Companies to market car-loan to potential customers. For loan taken by the customers, these appellants got commission from the banks and NBFCs. The issue in this appeal is whether service tax is t...

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If recipient of services is required to pay service tax than provider of services not required to pay

Raj Ratan Castings Pvt. Ltd Vs Commissioner Cus. & C. Ex, Kanpur (CESTAT Delhi)

The appellant/assessee is a distributor of mutual fund units and receives commission from mutual fund companies or asset management companies. The commission received by the appellants from the said companies stand taxed by the authorities below on the ground that they have provided Business auxiliary services to the mutual fund company. ...

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Till 6-7-2009 refund would be governed by conditions under the Notification No. 41/2007, dated 6-10-2007

Internation Agriculature Processing (P) Ltd Vs Commr. of C. EX. (S.T.), MADURAI (CESTAT Chennai)

In respect of exports made from 14-5-2009 till 6-7-2009, the grant of the refund would be governed by the conditions under the previous Notification No. 41/2007, dated 6-10-2007. For the remaining period, refund would be governed by the new Notification No. 17/2009, dated 7-7-2009. The conditions prescribed in the two notifications are s...

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Cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2003

Idea Mobile Communications Ltd Vs Commissiober of C. Ex., Meerut (CESTAT Delhi)

Before the date when CENVAT Credit Rules, 2004 had come into effect i.e.10.09.2004, CENVAT credit was available under Cenvat Credit Rules, 2002 Service Tax Credit Rules, 2002 . Service Tax Credit Rules, 2002 allowed to take cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2...

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Just Imparting training to Officers of a organizations does not amount to rendering Management Consultancy service

Indian Institute of Forest Management Vs Commr. of C. Ex., Bhopal (CESTAT Delhi)

In this case, the focus of the appellant’s activity in organizing short term courses on the subject relating to the Forestry, Water Resources Management, Environment, for the officers of Indian Forest Service and other organizations i.e. improving the skills and knowledge level of the persons of various organizations attending the cours...

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Excise – Applicability of Interest on refund of pre-deposit amount

Commissioner of Ex. Mumbai Vs Inters Cape (CESTAT Mumbai)

Interest on refund of pre-deposit amount is payable from the date of receipt of order of the tribunal by the commissioner. Interest to be paid on amount of pre deposit at the rate prescribed under the statutory provisions of the Act and not as per rate determined on equitable principles by Tribunal. ...

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Any service used by manufacturer directly or indirectly in or in relation to manufacture of final products constitutes input service

Commissioner of Central Excise, Bangalore-I Vs Bell Ceramics Ltd. (Karnata High Court)

It was held that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service. The catering service, rent-a-cab and transportation services and the tax paid on the said services are stated as input services....

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If past decisions were in favour of Assesee till contrary decision failure on the part of the assessee acceptable as a bona fide error and cannot be attributed to be wilful intention to evade tax

Commissioner of Central Excise, My Store Vs Reid & Taylor (India) Ltd. (CESTAT Bangalore)

It was held that till the decision in the case of ITC Ltd., all the decisions were in favour of the respondents and therefore invoking suppression or mis-declaration etc. for confirmation of demand is not in order. Further, I also take note of the submission made by the ld. Counsel that even the original adjudicating authority has taken a...

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September 2020