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Service tax is not charged on repairs to a school building run by the Military Engineering Services, as cited by the Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). Angad Prasad, serving as the Judicial Member, along with A.K. Jyotishi, the Technical Member, expressed their views regarding the services provided to […]
Relying solely on data from Form 26AS (Income Tax) without corroborating evidence was insufficient to verify service tax liability, the Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled. The demand originally raised from the Show Cause Notice dated July 30, 2021, has been quashed by the bench of Dr. Rachna […]
Rent paid by a company to its Directors in their capacity is not levied to service tax under the Reverse Charge Mechanism (RCM), New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled. As a manufacturer and exporter of guar gum powder, PSV Polymers Pvt Ltd actively leverages CENVAT credit […]
No service tax is to be imposed on hostel fees received for non-residential courses conducted by the coaching institute, the Kolkata Bench of the CESTAT has held. The Bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has cited that “the stand-alone hostel charges collected for non-residential courses, have no connection with Commercial […]
A 12% IGST rate is to be imposed on imported ‘Lemoneez‘, as noted by the Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The issue has been addressed by the Bench of K. Anpazhakan (Technical Member) and Ashok Jindal (Judicial Member) whether ‘Lemoneez’ is classifiable under residuary item 2106 90 19 […]
The taxpayer’s consultancy services to the foreign university/foreign group entity do not fall under the category of “intermediary services”, and the taxpayer is qualified for the advantage of “export of services,” New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Bench of Binu Tamta (Judicial Member) and (Technical Member) has said […]
The CESTAT Bench of New Delhi held that the same IGST rate and interest are applicable to both inter-state trade and import transactions. The bench, comprising Dilip Gupta (President) and P.V. Subba Rao (Technical), emphasised that the chargeability of Integrated Goods and Services Tax (IGST) arises from the inter-state supply of goods and services, including […]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) mentioned that the manpower supply to 5 hotels for nearly 3 years draws service tax under the head of “manpower recruitment or supply agency service”. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has noted that, “In relation to […]
Service tax is not applicable on excess transportation charges collected from buyers, as cited by The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The activity of arranging transportation of goods to the dealer’s premises cannot be categorized under “Business Auxiliary Service” and, therefore, no service tax is liable to […]
