Service Tax Judgements

The CESTAT, Ahmedabad in M/s. Aegis Limited v. Commissioner of Central Excise & ST, Surat-I [Service Tax Appeal No. 13528 of 2013-DB dated June 09, 2023] held that services which were consumed outside India, the out of scope of service tax and any ta

The CESTAT, New Delhi in Sowar Pvt. Ltd. v. Commissioner of Service Tax [Final Order No. 50607 Of 2023 dated March 29,2023] held that assessee has not received any consideration for providing corporate guarantee and hence no service tax is payable by

The CESTAT, Ahmedabad in United India Shipping Services v. Commissioner of GST and Central Excise [Service Tax Appeal no. 42191 of 2015 dated June 12, 2023]set aside the order confirming demand on expenses like deconsolidation charges, transportation

The CESTAT, Chennai in M. Vijayabharathi v. Commissioner of GST & Central Excise [Service Tax Appeal No. 42320 of 2014 dated June 14, 2023]set aside the order levying service tax on total rent received by co-owners jointly and held that the income re

The CESTAT, Delhi in M/s. B.L. Kashyap & Sons Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 54315 of 2014 dated May 30, 2013], while quashing the impugned order, set aside the liability, and held that the appellant is eligible to adjust

The CESTAT, Chennai in the case of M/s. Same Deutz – Fahr India (P) Ltd. v. Commissioner of GST & Central Excise(Customs Appeal No.42175 of 2014, dated May 26, 2023) allowed the Export Oriented Unit (“EOU") and financing company jointly to enjoy the

The CESTAT, Chennai in M/s. T.A.F.E Access Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No. 526 of 2012 dated May 26, 2023] set aside the order demanding Service Tax on cost of the spares/materials used for providing the free serv

The CESTAT, Chennai in Commissioner of Service Tax v. M/s. Ad2pro Global Creative Solutions Pvt. Ltd. [Service Tax Appeal No. 40175 - 40177 of 2017 dated May 26, 2023] has held that, denial of CENVAT credit for non-registration of premises is not jus

The Appellant is engaged in providing coaching services to the aspiring students for qualifying the competitive entrance examinations into the engineering/medical institutes and is thus registered under the service tax regime having registration no.

The CESTAT Kolkata in the matter of M/s. Kanhaiya Singh Vision Classes Private Limited v. Commissioner of CGST & CX, Patna-I Commissionerate [Service Tax Appeal No.75767 of 2021 dated May 18, 2023] has held that the amount collected by selling study