CESTAT Quashes Service Tax Demand On Cost Towards Advertisements For Clients In Newspapers And Magazines

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on costs towards advertisements for clients in newspapers and magazines.The bench of Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical Member) has observed that the service provider should be providing more than one service, and when one of the services...

CESTAT Quashes Service Tax Demand On Amount Received For Vessels To Dredging Corporation

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on the amount received for the charter or hire of vessels by the Dredging Corporation of India (DCI).The bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that the charter or hire of vessels would at best fall under Supply...

Punjab Cricket Association Not Liable To Pay Service Tax Under The Head “Club or Association Service”: CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Punjab Cricket Association (PCA) is not liable to pay service tax under the heading “club or association service”.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the department has not adduced any evidence to demonstrate that the...

Tax Cases Weekly Round-Up: 24 To 30 September, 2023

Supreme Court Material Disclosed To Income Tax Settlement Commission Needn't Be Something Which Wasn't Discovered By Assessing Officer : Supreme Court Case Title: KOTAK MAHINDRA BANK LIMITED vs COMMISSIONER OF INCOME TAX BANGALORE AND ANR Citation : 2023 LiveLaw (SC) 822 The Supreme Court has ruled that Section 245H of the Income Tax Act, 1961, which empowers...

No Demand Under CICS or CRCS Could Survive Against Works Contract Involving Composite Contracts Prior To 01.06.2007: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that if works contract service was undertaken prior to June 1, 2007, involving contracts of composite nature, no demand under Commercial or Industrial Construction Service (CICS) or Construction of Complex Service (COCS) could survive.The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar...

Transporters/Contractors Rendering Transport Services In Mines Cannot Be Said To Be GTA In Absence Of Consignment Note: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of a consignment note, transporters or contractors rendering transport services in mines cannot be said to be goods transport agencies (GTA).The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that the essential requirement is the issuance of...

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

Delhi High Court Tax Authority Based In Delhi Lacks Jurisdiction On Withholding Tax Liability On Share Purchase Transaction: Delhi High Court Quashes Tax Demand Against Sumitomo Case Title: Sumitomo Mitsui Financial Group Inc. Versus CIT The Delhi High Court has deleted the tax demand against Sumitomo Mitsui Financial Group on the grounds of lack of jurisdiction. Delhi...

Service Tax Exemption On Renting Of Immovable Property Service For Transmission Or Distribution Of Electricity By TANGEDCO: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the renting of immovable property services for the transmission or distribution of electricity by Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO).The bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that...

Waste, Gums, Fatty Acids Arising During Manufacturing Of Vegetable Oils Are Eligible For Excise Duty Exemption: CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that waste, gums, fatty acids, etc. arising during the course of the manufacture of vegetable oils are eligible for the excise duty exemption.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that waste, gums, fatty acids, etc. arising out of the manufacture...

Pre-Fabricated Shelters, Towers Essential Ingredient Of Telecommunication Service: CESTAT Allows Cenvat Credit

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that prefabricated shelters and towers are essential ingredients of telecommunication services and qualify as input services.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that towers and pre-fabricated shelters form an essential ingredient in the...

Physician Sample Sold To Distributor For Free Distribution To Doctors Covered Under Section 4(i)(a) Of Central Excise Act: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that physician samples sold to distributors for free distribution to doctors are covered under Section 4(i)(a) of the Central Excise Act.The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) observed that the appellant has manufactured and cleared the goods, i.e., the...

CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has directed the excise duty refund to Indian Oil Corporation Ltd. (IOCL) paid under protest.The bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the appellant, IOCL, had paid the duty on the behest of the audit objection, which itself is a payment of duty under...