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SAI LIFE SCIENCE LTD. vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-I
CESTAT Mumbai, Jun 12, 2019

1. This appeal is directed against order in original no PUN-EXCUS-001-COM-038-14-15 dated 20.01.2015 of Commissioner Central Excise Pune I, holding as follows: "28.11...

Legislation Referred To : Sections 65B(44), 65(105)(za), 66D, 68(1), 70(1), 73(2), 75, 76, 77(2), 78 & 80 of Finance Act, 1994

FEDERAL EXPRESS CORPORATION vs. COMMISSIONER OF CENTRAL GST & C.EX MUMBAI
CESTAT Mumbai, Jun 11, 2019

1. The instant Appeal has been filed against the impugned order dated 23.02.2018 passed by the Commissioner of CGST & Central Excise, Thane Rural, Mumbai in...

Legislation Referred To : Section 78 of Finance Act, 1994

INDFAB AGENCIES vs. COMMISSIONER OF SERVICE TAX-I, MUMBAI
CESTAT Mumbai, Jun 07, 2019

1. This appeal is directed against the order in appeal No SR/45/ST-1/2015 dated 31.08.2015 of Commissioner Service Tax (Appeal) -I Mumbai zone. By the said order, the...

Legislation Referred To : Sections 65A(2)(a)&(b), 65(19)(i), 65(25), 65(65), 65(105)(r),(zzb), 66, 70, 73(1)(2), 75, 77(1)(a), 77(2), 78, 93(1) & Chapter V of Finance Act, 1994

M/S. VED SECURITY vs. COMMR. OF CENTRAL EXCISE & SERVICE TAX-RANCHI
CESTAT Kolkata, Jun 06, 2019

Value of taxable services could not be arrived at merely on basis of TDS statements filed byclients inasmuch as even ifpayments were not made byclients,expenditures were...

Subject : Valuation of taxable services for charging service tax
Legislation Referred To : Sections 67, 77, 78 and 80 of Finance Act, 1994 and Rule 6 of the Service Tax Rules, 1994
In Favour Of : Assessee (Partly)

SUPERIOR DRINKS PVT. LTD. vs. COMMISSIONER OF C.E., NAGPUR-I
CESTAT Mumbai, Jun 04, 2019

Where assessee, engaged in bottling and marketing of beverages of its client, undertook marketing and sales promotion activity on its own account and client had only...

Subject : Business Auxiliary Service
Legislation Referred To : Sections 65 (19)(i) and 65B(44) of the Finance Act, 1994
In Favour Of : Assessee

COMMISSIONER OF SERVICE TAX, MUMBAI-II vs. LAMHAS SATELLITE SERVICES LTD. & ORS.
CESTAT Mumbai, Jun 04, 2019

1. The appeals under consideration are detailed in the table below: Appeal No Order in Appeal OIO ...

Legislation Referred To : Sections 65B(44), 66D & 66F(2) of Finance Act, 1994

HDFC BANK LTD. vs. COMMISSIONER OF CENTRAL EXCISE, THANE-II
CESTAT Mumbai, Jun 04, 2019

This appeal is directed against the order in original No 04/AC/COMMR/Th-II/ST/2013 dated 29.11.013 of the Commissioner Central Excise Thane-II. By the said order...

Legislation Referred To : Sections 65(105)(d), (o), (p), (zn), (zo), (zzl), (zzm), (zzq), (zzzh), (zzzza), (zzzzj), 73(1), 75, 76, 78 & Chapter V of the Finance Act, 1994

M/S. SWATANTRA COMMUNICATIONS vs. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, VISAKHAPATNAM-I
CESTAT Hyderabad, Jun 04, 2019

Commission received on sell of products of client was exempted from service tax under head ‘Business Auxiliary Services’ for period from 01.07.2003 to...

Subject : Power to grant exemption from service tax
Legislation Referred To : Sections 80 and 93 of the of Finance Act, 1994
In Favour Of : Assessee (Partly)

M/S. TRIJE ENGINEERS vs. C.C.E. & S.T., AHMEDABAD-III
CESTAT Ahmedabad, Jun 03, 2019

Where assessee, undertaking activity of laying of pipeline, claimed benefit of abatement under relevant notifications, but it was not revealed whether value of pipe was...

Subject : Power to grant exemption from service tax
In Favour Of : Matter remitted

M/S. NJ DEVANI BUILDERS PVT. LTD. vs. C.S.T. & S.T. AHMEDABAD
CESTAT Ahmedabad, Jun 03, 2019

Where assessee simultaneously availed benefit of abatement and cenvat credit, benefit of abatement could be regularized by reversal of credit along with interest.

Subject : Power to grant exemption from service tax
In Favour Of : Assessee

M/S. UNIVERSAL MEDICARE PVT. LTD. vs. C.C.E. & S.T., DAMAN
CESTAT Ahmedabad, Jun 03, 2019

Where assessee under an ‘Business Purchase Agreement’ transferred its trademark absolutely to purchaser without any control over it and there was no...

Subject : Franchise Service
Legislation Referred To : Section 65(105)(zze)of the Finance Act, 1994
In Favour Of : Assessee

ANTIQUE MORBONITE PVT. LTD. vs. C.C.E. & S.T. BHAVNAGAR
CESTAT Ahmedabad, Jun 03, 2019

Composite contract of works contract was not liable to service tax prior to 1-6-2007.

Subject : Erection, Commissioning and Installation Service
In Favour Of : Assessee

VOLTAS LIMITED vs. COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD
CESTAT Ahmedabad, Jun 03, 2019

Primary nature ofservice being of operation of air conditioningsystems, and maintenance and repair being incidental toprovision of said service of operation, demand could...

Subject : Management, Maintenance or Repair Service
In Favour Of : Assessee

COMMISSIONER OF CENTRAL EXCISE & CUSTOMS VISAKHAPATNAM-I vs. G.R. CONSTRUCTIONS
CESTAT Hyderabad, Jun 03, 2019

1. This appeal is filed against Order-in-Appeal No. 27/2009(V-I)ST, dt. 16.03.2009. The respondent herein is engaged in providing services and has been issued a show cause...

Legislation Referred To : Sections 66, 73(1), 75, 76, 77, 78 & 97 of Finance Act, 1994

HDFC BANK LTD. vs. COMMISSIONER OF CENTRAL EXCISE THANE-II
CESTAT Mumbai, May 31, 2019

1. This is an appeal filed against order-in-original No. 07/AC/CQMMR/Th-II/ST/2013 dated 02.12.2013 passed by Commissioner of Central Excise, Thane-II. 2. Briefly stated...

Legislation Referred To : Sections 65(105)(zzp), 66A & 68(2) of Finance Act, 1994

M/S. BAJAJ ALLIANZ LIFE INSURANCE CO. LTD. vs. COMMISSIONER OF C.E. & S.T., PUNE-III
CESTAT Mumbai, May 31, 2019

1. These 11 appeals are taken up together for disposal since involve common issues. The details of each of the Appeal, i.e impugned order, service tax demand, interest and...

Legislation Referred To : Article 265 of Constitution of India

M/S. CHETANA CONSULTANTS vs. COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH
CESTAT Bangalore, May 31, 2019

1. The present appeal is directed against the impugned order dated 13.3.2008 passed by the Commissioner of Service Tax wherein the demand for service tax of Rs.42,98,625/-...

Legislation Referred To : Sections 73(1), 76, 77 & 78 of Finance Act, 1994

WISDOMLEAF TECHNOLOGIES PVT. LTD. vs. COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH
CESTAT Bangalore, May 31, 2019

In absence of debit of cenvat credit account with accumulated credit claimed as refund under rule 5 of 2004 Rules, refund claim was rightly rejected.

Subject : Refund of cenvat Credit
Legislation Referred To : Rule 5 of the CENVAT Credit Rules, 2004
In Favour Of : Revenue

M/S. CAPGEMINI TECHNOLOGY SERVICES INDIA LTD. vs. COMMISSIONER OF C.G.ST-MUMBAI EAST
CESTAT Mumbai, May 30, 2019

1. This appeal is directed against the impugned order dated 14.03.2018 passed by the Commissioner (Appeals), Central GST, Raigad. 2. The appellant herein, is engaged in the...

Legislation Referred To : Finance Act, 1994

M/S. LOKPRIYA BUILDWELL PVT. LTD. vs. COMMISSIONER OF CENTRAL EXCISE & S.T. CHANDIGARH
CESTAT Chandigarh, May 30, 2019

Where dispute as to eligibility to cenvat credit on 'Outdoor Catering Service' was finally settled by Larger Bench of Tribunal, extended period of limitation could not be...

Subject : Recovery of Service Tax not levied or paid or short levied or short paid or erroneously refunded
In Favour Of : Assessee