ONGC Not Liable To Pay Service Tax On Consideration For Right To Use Natural Resources: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Oil and Natural Gas Corporation Ltd. (ONGC) is not liable to pay service tax on consideration for the right to use natural resources.The bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has relied upon the view taken by the Supreme Court in Cements v. State...

CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ordered the absolute confiscation of gold smuggled without the payment of customs duty.The bench of Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the gold was of foreign origin. It is also established that the appellants were attempting to smuggle the gold...

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024

Supreme Court Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO Case Title: State of Uttar Pradesh and Anr. v. M/s Vivo Mobile India Private Ltd. & Ors. On Thursday(January 4), the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad...

Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO

On Thursday(January 4), the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad High Court quashing the demand of Rs. 235.52 Crores raised against Vivo Mobile India Private Limited raised by GST Authorities vide order under Section 74(9) of the Goods and Service Tax Act 2017.In the peculiar facts of the case, the bench...

Service Tax Not Payable On Demat Or Depository Charges: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on demat or depository charges collected from sub-brokers.The bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that demat or depository charges are collected by the sub-brokers and paid to the depository participants who are authorised to...

No Service Tax Chargeable Under Security Agency Services: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is chargeable under security agency services.The bench of Justice Dilip Gupta (President) and P. V. Subba Rao (Technical Member) has observed that merely because the police may charge a fee, it would not become “a person engaged in the business of providing security” and, therefore,...

Mere Mentioning Of Wrong Address Of Service Provider Is Procedural Defect, Cenvat Credit Can't Be Denied: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the mere mention of the wrong address is a procedural defect and CENVAT credit cannot be denied.The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that once the substantive provisions are complied with for a mere technical lapse, the right to Cenvat...

Goods Used In Fabrication Of Structures Embedded To Earth To Be Treated As 'Inputs': CESTAT Allows Cenvat Credit To SAIL

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit to the Steel Authority of India Limited (SAIL).The bench of R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the 'plates' used for the fabrication of capital goods are inputs for the capital goods, and hence they are eligible for the credit...

Tax Cases Weekly Round-Up: 17 To 23 December, 2023

Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Services Pvt. Ltd. Citation: 2023 LiveLaw (Del) 1301 The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with...

Service Tax Not Payable When Public Funded Research Institutions Like IIT Receive Grants From Govt: CESTAT

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable when publicly funded research institutions like IIT receive grants or aid from the government for conducting research or project work.The bench of P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member) have observed that service tax is not payable...

CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has granted the excise duty exemption on special purpose bullet-proof armoured vehicles to Tata Motors.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that bullet-proof armoured vehicles are special-purpose vehicles, and VRDE has certified the vehicles to...

Hero Cycle Not Required To Pay Automobile Cess On E-Bike As It Was Already Paid At The Time Of Import: CESTAT

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Hero Cycle is not required to pay automobile cess on an e-bike as it was already paid at the time of import.The bench of S. S. Garg (Judicial Member) has observed that the entire information regarding the clearance of the e-bike was reflected in the ER-1 return submitted to the...