Service Tax Judgements

Displaying 1 - 10 of 79

The arrangement between parties for sharing common storage facilities not chargeable to Service tax

 22 December 2016

Whether handling portion and maintenance including incineration facilities by one party on behalf of another is in the nature of providing 'Storage and Warehousing Services' falling under Section 65(105)(zza) of the Finance Act, 1994 (“the Finance Ac

Posted in Service Tax 1 comments |   3885 hits


1 year time limit to claim refund under Rule 5 of CCR reckoned from the date of receipt of export proceeds and not from date of export of services

 12 April 2016

The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claimrefund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date

Posted in Service Tax |    0 comments |   4439 hits


No Service tax on sharing of resources and cost/ expenses with the Group Companies

 30 March 2016

The Hon’ble CESTAT, Mumbai held that reimbursement of the cost of obtaining and employing resources/certain expenses incurred by the Appellant on the behalf of the Group Companies cannot be regarded as consideration flowing to the Appellant towards t

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Construction Services provided to IIT exempt even though Government does not hold 90% or more equity/control in it

 26 March 2016

The Hon’ble High Court of Patna held as under: The ‘Governmental authority’ as defined in the Notification dated January 30, 2014, means an authority or a board or any other body set up by an Act of Parliament or State Legislature; The provisio

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No Service tax could be levied if there was a transfer of right to use goods irrespective of the fact that the transfer was non-exclusive

 21 March 2016

The transaction in question qualified as a transfer of right to use goods and, consequently, be outside definition of ‘service’ under Section 65B(44) of the Finance Act and no Service tax could be levied on such transaction.

Posted in Service Tax 1 comments |   4890 hits


Cenvat credit available of Service tax paid on construction of commercial complex used for renting of immovable property

 24 February 2016

The Hon’ble CESTAT, Mumbai heard both sides and observed the contention submitted by the Appellant that unless the commercial complex is constructed and completed in all respects, the same could not be rented out by the Appellant is a common sense.

Posted in Service Tax 3 comments |   5266 hits


Cenvat credit of Service tax paid on outward transportation is available when ownership of goods has been transferred from seller to buyers at buyer’s premises

 13 February 2016

The Hon’ble CESTAT, New Delhi relying upon the plethora of judgments and by observing various provisions in this regard, held that in the instant case, buyer has borne risk of damage to goods during transit and freight charges were an integral part o

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Margin earned by franchisees on sale of SIM cards/recharge coupons not liable to service tax

 12 February 2016

The Hon’ble CESTAT, Allahabad relying upon plethora of judicial pronouncements held that in the instant case, BSNL has already paid Service tax on the SIM cards and recharge coupons sold to the Appellant and therefore, again demanding Service tax fro

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Cenvat credit cannot denied to the service recipient for non-payment of Service tax by the service provider

 12 December 2015

The Hon’ble CESTAT, Ahmedabad, held that a service recipient can only see the Cenvatable document under which Service tax paid/ payable has been indicated. However, it is not the case of the revenue that the service provider does not exist. Hence, th

Posted in Service Tax |    0 comments |   2028 hits


Cenvat credit is allowable of ST paid on the insurance premium to the Insurance Company for Group Insurance and medi-claim policies taken for existing employees as well as for the retired employees

 11 December 2015

The Hon’ble CESTAT, Mumbai, held that the Appellant is eligible to avail Cenvat credit of the Service tax paid on insurance premium to the Insurance Company for Group Insurance and medi-claim policies taken for existing employees as well as for the r

Posted in Service Tax 1 comments |   2126 hits







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