CUSTOM&EXCISE&SERVICE TAX
Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.The bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) have observed that the demand has been made under the definition of service under Section 65 (44) B. There is...
CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company
The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit of service tax paid on the services provided by M/s Oriental Insurance Co., Ltd., to the appellant, Kalyan Jewellers.The bench of P.A. Augustian (Judicial Member) and Pullela Nageswara Rao (Technical Member) has observed that the denial of benefit of cenvat credit by the...
Mere Factum Of Two Set Of Invoices Not Sufficient To Prove Charge Of Clandestine Removal: CESTAT
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a mere factum of two sets of invoices is not sufficient to prove the charge of clandestine removal.The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the case was made out on the basis of rough papers seized during the course of the investigation,...
Service Tax Demand Not Sustainable Merely On The Basis Of Form 26AS Issued By Income Tax Department: CESTAT
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that merely on the basis of Form 26AS issued by the Income Tax Department, the demand of Service Tax is not sustainable against the appellant.The bench of Ashok Jindal (Judicial Member) and K.Anpazhakan (Technical Member) has observed that initially, the investigation started against the appellant in...
Dept. Not Authorised To Retain Service Tax Paid Which Is Otherwise Not Payable, CESTAT Directs Refund With 12% Interest
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there is a lack of authority to collect such service tax by the appellant. It would not give the Department authority to retain the amount paid, which otherwise was not payable by the appellant. Nothing may act as an infringement on the right of the appellant to demand a refund of payments made by...
Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited (GETCO) to service recipients.The bench of Ramesh Nair (Judicial Member) and C.L. Mahar (Technical Member) has observed that for the entire period...
Illegal Actions Of Importer Firms Subsequent To Cargo Clearance From Customs Station Does Not Make Customs Broker Liable: CESTAT
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the illegal actions of the importer firms subsequent to the clearance of the cargo from the Customs Station do not attract a violation on the part of the Customs Broker.The bench of Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that the customs broker, in order to...
Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that activities...
Indirect Tax Cases Monthly Round Up: January 2024
Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. K.P. Mozika v Oil and Natural Gas Corporation Ltd. & Ors. Citation: 2024 LiveLaw (SC) 26 The Supreme Court has held that the hiring of motor vehicles/cranes from a contractor is a service...
Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the...
Tamil Nadu State Transport Corporation Is State Transport Corporation, Do Not Fall Under Definition Of Rent-A-Cab Scheme Operator: CESTAT
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Tamil Nadu State Transport Corporation is a state transport corporation and does not fall under the definition of a rent-a-cab scheme operator.The bench of S.S. Garg (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that the business undertaken by the assessee is to provide...
Indirect Tax Weekly Round-Up: 21 To 27 January 2024
Delhi High Court GST Registration Can't be Cancelled Retrospectively For Non-Filing Of Returns: Delhi High Court Case Title: Aryan Timber Store Through Its Prop Virender Kumar Versus Sales Tax Officer The Delhi High Court has held that GST registration cannot be cancelled with retrospective effect for mere non-filing of returns. Madras High Court IGST Refund Claim May Be...