CESTAT
Govt Examination Board Not Liable To Pay Service Tax On Examination Fees Collected From Candidates: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that the government examination board is not liable to service tax on examination fees collected from candidates. Binu Tamta (Judicial Member) and Sanjiv Srivastava (Technical Member) stated that the examination fees collected from the candidates appearing for the examination being conducted by the appellant/assessee cannot be considered as consideration for the supply of manpower...
Service Tax Not Leviable On Deposits Made Under Interim Orders: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service tax can't be levied on deposits made pursuant to interim orders. Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) were dealing with the issue of whether service tax can be levied on the amounts paid or deposited during the pendency of the proceedings before the High Court as per interim orders. In this case, M/s Telefonaktiebolaget LM Ericsson of Switzerland...
Refund Claim On Service Tax For Cancelled Property Bookings Maintainable: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund claim on service tax for cancelled property bookings maintainable. The Tribunal stated that the assessee had issued credit notes in respect of service which is not rendered to the customers on account of cancellation of the agreement and hence there was no scope of rendering any services on which the service tax could be levied. Binu Tamta (Judicial Member) and P.V. Subba...
No Service Tax On Catering Services Provided To Educational Institutions: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax on catering services provided to educational institutions. Dr. Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) were addressing the issue of whether the catering services provided by the assessee to a School with hostel facility are covered under the exemption from payment of service tax given at serial no.9 of Notification No.25/2012-ST dated...
Mobile Value-Added Services To Telephone Service Providers Classified As OIDAR; Service Tax Applicable: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that mobile value-added services to telephone service providers classified as online information database access and retrieval services (OIDAR), service tax applicable. Dr. D.M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) were addressing the issue of whether the Mobile Value-Added Services rendered by the assessee can be classified as 'Online Information Database Access and...
Service Tax Can't Be Levied On Transfer Or Assignment Of Copyright Of Film Produced Under Copyright Service: CESTAT
The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service tax can't be levied on transfer or assignment of copyright of film produced under copyright service. P.A. Augustian (Judicial Member) and R. Bhagya Devi (Technical Member) were addressing the issue of whether service tax can be levied on exhibition of films under the category of Business Auxiliary Service (BAS) or demand can be confirmed against transfer or assignment of...
Service Tax Not Leviable On Cricket Association Clubs's Services To Its Members: CESTAT
The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) stated that service tax is not leviable on cricket association club services to its members, and further allowed Cenvat Credit on the LED score board. Dr. D.M. Misra (Judicial Member) and R Bhagya Devi (Technical Member) stated that the Commissioner's finding that the said LED score board has no nexus with the taxable service provided viz. Mandap Keeper service and other services is also devoid of...
Service Tax Not Leviable On Repairs Of School Building Run By Military Engineering Services: CESTAT
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service tax not leviable on repairs of school building run by military engineering services. Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) opined that the services rendered to Military Engineering Services (MES) was in relation to Sainik School run by them and such building cannot be used for commerce and hence repairs of such building are beyond the scope of ...
Leasing Out Land For 90 Years Against One-Time Payment Constitutes Transfer Of Immovable Property, Exempt From Service Tax: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that leasing out land for 90 years against one-time payment constitutes transfer of immovable property, exempt from service tax. Dr. Rachna Gupta (Judicial) and P.V. Subba Rao (Technical Member) were addressing the issue of whether the act of transferring the land on lease for a period of 90 years against the one-time premium giving all rights of use, possession and even sale to the developer...
Skill Development Programmes Approved By Govt Qualify For Service Tax Exemption: CESTAT
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Skill Development Programme approved by the Ministry of Labour and Employment, Government of India is eligible for the exemption from payment of service tax. K. Anpazhakan (Technical Member) stated that the programme undertaken by the assessee is approved by the Government and hence the activity undertaken by them is eligible for the exemption from payment of Service tax, as the said...
Placement Services To MNCs By Educational Trust Liable To Service Tax Under 'Manpower Recruitment Services': CESTAT
The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that placement services to MNCs by the educational trust is liable to service tax under 'manpower recruitment services'. P.A. Augustian (Judicial Member) and R. Bhagya Devi (Technical Member) was addressing the issue of whether the recruiting facility to MNCs and other recruiting organisations by the assessee is liable to service tax under the category of 'Manpower Recruitment or Supply...
Transfer Of Approvals/Allotments Acquired From Government Involves Business Support Services, Attracts Service Tax: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that the transfer of approvals/allotments acquired from government involves business support services, attracts service tax. Dr. Rachna Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) stated that the approvals and allotments so obtained are not 'profit a prendre' hence cannot be called as benefit arising out of immovable property. Assessees are rightly held to have rendered the...