Service Tax Judgements

The CESTAT, Kolkata in the case of M/s. South City Projects (Kolkata) Ltd. v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No 75130 of 2014 dated September 21, 2023] held that the copyright services associated with the or

The CESTAT, Kolkata in the case of M/s. SoluxGalfab Private Limited v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No. 09 of 2011 dated September 25, 2023] held that the assessee was not liable to pay service tax on cons

The CESTAT, Ahmedabad in the case of M/s.Sophisticated Instrumentation v. C.C.E & S.T.-Vadodara-I [Service Tax Appeal No. 11477 of 2013 dated September 22, 2023], allowed the appeal and ruled that the assessee is a charitable trust and not covered un

The CESTAT, Ahmedabad in the case of M/s.Natural Petrochemicals Private Limited vs. C.C.E & S.T, Rajkot [Final Order No. A/12059/2023 dated September 18, 2023] has ruled that the assessee was aware of the chargeability of service tax upon the commiss

The CESTAT, Bangalore in M/s. Sun Microsystems (I) Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, LTU [Service Tax Appeal No. 449 of 2009 dated June 28, 2023] set aside the demand order passed by the Adjudicating Authority and held that,

The CESTAT, Mumbai in M/s. Hiranandani Builders v. Commissioner of Service Tax-VII, Mumbai [Service Tax Appeal No. 86258 of 2016 dated August 28, 2023] set aside the demand order and held that, the Revenue Department does not have authority of law to

The CESTAT, Ahmedabad in Akshar Travels v. C.C.E. & S.T.-Daman [Service Tax Appeal No. 263 of 2012-DB dated August 17, 2023] ruled that, use of motor vehicle for transportation of school children is clearly different from rent-a-cab service, hence no

The CESTAT, Ahmedabad in M/s. Jivan Jyot Motors Pvt Ltd. [Service Tax Appeal No. 13811 of 2014-DB dated July 24, 2023] set aside the order passed by the Adjudicating Authority and held that no service tax can be demanded where Value Added Tax (VAT) w

The CESTAT, Chennai in M/S. Hotel Shreelekha Regency Limited [Service Tax Appeal No. 40073 of 2014 dated July 14, 2023] set aside the order demanding service tax on rental property and held that, income received from rent by assessee is not subject t

The CESTAT, Mumbai in Konkan Railway Corporation Limited v. Commissioner of Service Tax[Service Tax Appeal No. 87709 of 2019 dated June 22, 2023] set aside the order passed by the Commissioner by observing that assessee is 'a deemed to be a railway c