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The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the taxpayer is qualified for CENVAT credit on inputs and input services utilised for the production of electricity, which are transferred to its sister unit at Urse free of charge. The bench of Ajay Sharma (Judicial Member) witnessed that no allegation […]
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the use of fire brick that is dismantled from the undershell of a kiln is not obligated for the duty of waste or scrap. The bench of Ramesh Nair (Judicial Member) and C.L. Mahar (Technical Member) has witnessed that occasionally, fire […]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that no tax liability is there on the petitioner for the impugned flats made before July 1, 2010, that has less than 12 units or flats. The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) witnessed that […]
The refund of service tax paid on cancelled bookings of flats has been permitted by the Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). According to Rule 66E(b)(sic) of the Service Tax Rules, 1994, in construction services, service tax is needed to be filed on the amount obtained from the buyers for […]
The demand for Service Tax only based on form 26 AS given via the income tax department has been set aside by the Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Appellant, Shri. Rajeshwar Prasad Choudhari contested the impugned order passed through the Commissioner (Appeals), CGST & CX Ranchi, wherein […]
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) recently ruled that Oil and Natural Gas Corporation Ltd. (ONGC) is exempt from service tax liability concerning the payment for the right to utilize natural resources. The bench, comprised of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member), based its […]
No service tax is chargeable under security agency services, the Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled. Only due to the police charging a fee, it shall not become “a person committed in the business of furnishing the security” and, hence, no service tax can be charged, the bench of […]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that biscuits can be considered ‘foodstuff’ and thus qualify for the exemption from service tax. The bench, comprising R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member), has granted the refund that was initially denied by the adjudicating authority due to […]
The CESTAT in the case of M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023] has ruled that the service tax claim, which relies on Form 26AS from the Income Tax Department without any scrutiny, is incorrect. Key Facts of the Case M/s. Piyush […]
