Cestat judgments - Page 5

Service Tax on an individual or a proprietor or a proprietorship concern under BAS

M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad)

M/s Arti Adhvariya & Co. Vs C.S.T. (CESTAT Ahmedabad) We find that there is no dispute that the appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, [&helli...

Read More

Refund of tax under unconstitutional provision of statute will be outside the scope and purview of such enactment

Casa Grande Co-Operative Housing Vs Commissioner of CGST (CESTAT Mumbai)

Casa Grande Co-Operative Housing Vs Commissioner of CGST (CESTAT Mumbai) When any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be outside the scope and purview of such enactment and under such circumstances, refund can be claimed by way of a suit or by way of a […]...

Read More

No service tax on Construction of Residential Complex Service prior to 01.07.2010

C.C.E & C.S.T. Vs Keerthi Estates Pvt. Ltd. (CESTAT Bangalore)

C.C.E & C.S.T.-Bangalore Service Tax Vs Keerthi Estates Pvt. Ltd.(CESTAT Bangalore) We find that the appellant is engaged in the Construction of Residential Complex in terms of the Development Agreements entered with land owners and prospective buyers. The period of dispute is from 16.06.2005 to 31.01.2007. Further we find that an exp...

Read More

ITC available for tax paid on insurance policies taken under statutory mandate

M/s. Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Tessy Engineers & Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai)  The issue is as to whether the appellants are eligible for the credit availed on insurance services. The definition of input service with effect from 01.04.2011 excludes life and health insurance services availed for personal use or for person...

Read More

CESTAT expresses serious concern on communications to appellants citing Asian Resurfacing case

Vijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Bangalore)

Vijayanagar Sugars Pvt Ltd Vs Commissioner of Central Excise, Customs And Service Tax (CESTAT Bangalore) These applications of M/s Wellcast Steels Ltd, M/s Vijayanagar Sugars Pvt Ltd and of Shri R Rajendra Kumar under section 35F of Central Excise Act, 1944, read with section 35C(2A) of Central Excise Act, 1944 and with rule 41 of [&helli...

Read More

No Service Tax on Site Formation & Clearance Services provided as Self-Service before Sale of Land

Hallmark Infrastructure Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Hallmark Infrastructure Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) During the adjudication proceedings appellants have contended that the said activities were undertaken before sale of land took place, hence the service was a self-service and there is no service provider and service recipient relationship and t...

Read More

Service rendered by ‘lead generator’ is not that of an ‘insurance agent

Commissioner of Service Tax Vs M/s Reliance Life Insurance Co. Ltd (CESTAT Mumbai)

CESTAT held that service rendered by ‘lead generator’ is not that of an ‘insurance agent’ and, consequently, the commission paid by respondent to such entities are not liable to be included in the assessable value of the respondent for discharge of tax liability under Finance Act, 1994....

Read More

Service Tax on Insurance policies taken for compliance under labour legislations- Cenvat Credit eligible

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai)

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai) The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original authority has discussed the provisions u/s....

Read More

Post GST Rollout Refund Claims must be sanctioned in Cash: CESTAT

Ms Great India Steel Fabricatros Vs C.C.E. & S.T. Panchkula (CESTAT Chandigarh)

Ms Great India Steel Fabricatros Vs C.C.E. & S.T. Panchkula (CESTAT Chandigarh) Considering the fact that on introduction of Central GST Act, 2017, Section 142 deals the situation which directs the authorities to sanction all the refund claims in cash, therefore, no authority can sanction refund claim to be credited in Cenvat credit a...

Read More

Letting Out of Port Premises cannot be classified as ‘Port Service

M/s. Kandla Port Trust Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

M/s. Kandla Port Trust Vs CCE&ST (CESTAT Ahmedabad) Letting Out of Port Premises Cannot Be Classified As ‘Port Service’ and Cenvat Credit on Telephone At Residential Premises Of Officers Allowed Since Port Operates 24*7. SERVICE TAX ON TOLL COLLECTION AND ENTRY FEE – Assessee relied on Circular no. 354/27/2012-TRU dated 22.02.20...

Read More

Browse All Categories

CA, CS, CMA (4,375)
Company Law (5,172)
Custom Duty (7,494)
DGFT (4,052)
Excise Duty (4,279)
Fema / RBI (3,903)
Finance (4,053)
Income Tax (31,261)
SEBI (3,249)
Service Tax (3,483)

Search Posts by Date

December 2019
M T W T F S S
« Nov    
 1
2345678
9101112131415
16171819202122
23242526272829
3031