#Cestat judgments
Log in to FollowEvery article filed under the “Cestat judgments” tag — analysis, news and updates.
5,841 articlesService Tax
Service Tax
Asessee Eligible for CENVAT credit on outdoor catering service used for serving food without recovery to employees
Service Tax
Service Tax
CENVAT credit available on Freight Paid for transportation of goods from factory to place of removal
Service Tax
Service Tax
Toll collection on behalf of NHAI would come under the category of Business Auxiliary Service ; NHAI only a statutory authority and not a constitutional authority
Service Tax
Service Tax
Intermediary transactions emanating from original transaction is immune from double taxation when the intermediary is not recipient of service
Service Tax
Service Tax
Cestat remit the matter to the original authority In the absence of clear finding about the nature of service tax demand
Service Tax
Service Tax
Deemed service provider is entitled to avail Cenvat Credit on inputs/input services/capital goods for payment of GTA service tax – Stay Granted
Service Tax
Service Tax
Stay Petition – Existence of two different views justifies waiver of predeposit
Service Tax
Service Tax
Whether trade discount amounts received from newspapers for sale of space to be treated as commission and taxable under the Business Auxiliary Service or not
Service Tax
Service Tax
Service Tax –Commission received in advance cannot be considered as payment for service even prior to actual rendering of service
Service Tax
Service Tax
Service Tax – If dispute involved was of technical nature then penalty not imposable
Service Tax
Service Tax
Adjustment of service tax paid under wrong accounting code allowed
Service Tax
Service Tax
ST : Road constructed in a petrol pump to facilitate filling of fuel is not liable to service tax under category of ‘Commercial or industrial construction service’
Service Tax
Service Tax
Service tax paid on input services of one unit can be distrubuted to other unit ; Recovery stayed
Service Tax
Service Tax
