CESTAT Rejects The Refund Claim Of Krishi Kalyan Cess Worth Rs. 5 Lakhs Paid On Services Received For Manufacturing Of Goods

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has rejected the refund claim of Krishi Kalyan Cess (KKC) worth rs. 5 lakhs paid on services received for manufacturing of goods.The two-member bench of Anil Choudhary (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that an unused portion of Cenvat credit cannot be claimed as a refund...

Cooperative Banks Qualified As Cooperative Societies : CESTAT Allows Section 80P Deduction On Interest Received From Co-Operative Banks

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that cooperative banks qualified as cooperative societies and the interest received from cooperative banks by the assessee in the present case qualified for deduction under section 80P(2)(d) of the Income Tax Act.The two-member bench of Madhumita Roy (Judicial Member) and Annapurna Gupta (Accountant Member) has observed...

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023

Supreme Court Non-Service Of Assessment Orders Inconsequential If Assesee Had Knowledge About Them Otherwise : Supreme Court Case Title: Commercial Tax Officer Versus Neeraja Pipes Pvt. Ltd. Citation: 2023 LiveLaw (SC) 199 Attachment orders issued by the revenue for tax arrears will not be vitiated merely because the assessment orders were not served on the assessee, if...

Both Sales Tax And Service Tax Cannot Be Made Applicable On The Same Transaction: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that both sales tax and service tax cannot be made applicable on the same transaction.The two-member bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that when the appellant is only cutting the size of the coal to be provided to the customers, it cannot...

Service Tax Not Payable On The Service Charges For Prepayment Of Loan Amount By The Customer: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service charges for pre-payment or foreclosure of loan amounts by the customer cannot be treated as taxable services and are not chargeable to service tax.The two-member bench headed by Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that foreclosure...

Excise Duty Not Payable On Scrap Sent To The Job Workers For Manufacture Of Angles And Channels: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on the scrap that has been sent to the job workers for the manufacture of intermediate products such as angles and channels.The two-member bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Accountant Member) has observed that the Department has...

Service ​​Provider Deploying Employees In Manufacturing Premises For Specified Job Works Can’t Be Held As Manpower Supply Services: CESTAT

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that where the service provider has deployed his employees in the assessee's manufacturing premises for specific job works, it cannot be considered manpower supply services.The two-member bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that the supply...

Imported Coal Does Not Attract Customs Education Cess And Higher Education Cess: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that imported coal would not attract the Customs Education Cess and the Higher Education Cess.The two-member bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Sheshagiri Rao (Technical Member) has observed that the adjudicating court erred by including the clean energy cess component with...

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no liability for paying tax under ‘construction of complex service’ or ‘works contract’ would lie on the builder, developer, or promoter during the period prior to July 2010.The two-member bench of P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that it was...

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit on service tax paid by automotive dealers.The two-member bench of S. K. Mohanty Member (Judicial Member) and C.J. Mathew (Technical Member) has relied on the Supreme Court's decision in the case of CCE & C versus MDS Switchgear Ltd., in which it was held that once the...

Tax Cases Weekly Round-Up: 5 March to 11 March 2023

Delhi High Court Issuance Of SCN in Customs Brokers Licensing Regulations, Contemplates Dispatch Of Notice And Not Its Receipt: Delhi High Court Case Title: Commissioner of Customs (Airport & General) vs M/s R.P. Cargo Handling Services The Delhi High Court has ruled that the expression ‘issuance of show cause notice’ in Regulation 20(1) of the Customs...

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the remuneration collected from the member units for the activity of treating effluent water.The two-member bench of Sulekha Beevi C.S. (Judicial Member) and Vasa VASA Seshagiri Rao (Accountant Member) has observed that as per Notification No. 08/2017-S.T....