Service Tax Update

Absence of CA certificate not ground for rejection of claim

The Tribunal has held that the absence of CA certificate is not ground for rejection of application for refund of service tax paid on...

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No service tax on liquidated damages

The CESTAT decided on the issue of whether amount paid for non maintenance of minimum machine availability under a contract amounts to...

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Legal heir not liable for service tax dues of sole proprietor

The Tribunal decided on the issue whether the successor-son is liable to pay dues of services provided by his father after his demise....

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PLC charges are eligible for abatement claim

The Tribunal has held that preferential location charges are part and parcel of the main service which is ‘construction of residential...

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No Service Tax on Take-away at Restaurants

Madras High Court held that take-away at restaurant 🍴 does not involve any element of services. Hence, no service tax on take-away...

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No RCM in absence of ‘consignment note’

The CESTAT has held that invoices and acknowledgment of receipt of goods does not qualify as ‘consignment notes’. Transportation service...

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ITC of Health Insurance and Club Membership allowed

Hon’ble Tribunal held that Club Membership Service and the Insurance Service are neither for the personal use of the appellant nor for...

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South Eastern Coalfields Ltd - CESTAT Delhi

Hon’ble CESTAT held that penalty amount/forfeiture of earnest money deposit/liquidated damages are not ‘consideration’ for ‘tolerating an...

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Honda Cars India Ltd. – CESTAT Delhi

Hon’ble CESTAT held that compensation paid for non-execution/termination of agreement shall not be chargeable to service tax as no...

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Rohan Motors Ltd. – Delhi CESTAT

Hon’ble CESTAT held that cheque bounce charges and order cancellation charges charged by automobile dealer from customers are not liable...

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Starcity Entertainment Pvt. Ltd. – Tribunal Mumbai

Lease premiums received in lump-sum are nothing but consideration against renting of immovable property service and hence liable to...

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Broekman Logistics India Pvt. Ltd. Vs Commissioner of GST (Tribunal-Chennai)

Storage & warehousing services provided within FTWZ to foreign clients. Department alleging leviability of tax on such services since POS...

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Canon India Private Limited – CESTAT Chandigarh

Demand of service tax in respect of payments of salary to expats under head Manpower Supply Service under reverse charge mechanism post...

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CESTAT: e-hearing

System of e-hearing of Appeals for Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of the Tribunal has been enforced....

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GF Toll Road Pvt. Ltd. – BLR CESTAT

Rule 14 of CENVAT Credit Rules. The Hon’ble Tribunal distinguished Supreme Court decision in the case of Ind-Swift Laboratories in order...

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Popular Vehicles and Service Ltd. – BLR CESTAT

Incentives and discounts received by distributors/dealers from automobile manufacturers does not qualify as consideration for any service...

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Repco Home Finance Ltd. – Chennai CESTAT

Whether service tax is leviable on ‘foreclosure charges’ levied by bank on loan pre-payment. Chennai CESTAT held that there is a marked...

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GMR Project (P) Ltd. – CESTAT(Bang)

Hon'ble CESTAT decided the question of eligibility of service tax on the activity of construction of associated facilities like toll...

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Online Hearing in CESTAT

Applications of urgent nature will be heard through video conferencing platform. Parties who desire that such applications should be...

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