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BHARAT RE-INSURANCE BROKERS PVT. LTD. vs. COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX, HYDERABAD-II
CESTAT Hyderabad, Jun 10, 2020

Arranging reinsurance for Indian company with overseas insurers by identifying insurer and negotiating with them and retaining brokerage in Indian Rupees by deducting...

Subject : Export of services
In Favour Of : Assessee

M/S. KRISHI UTPADAN MANDI SAMITI vs. THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX CUSTOMS AND CENTRAL EXCISE
CESTAT New Delhi, Jun 10, 2020

Since value of rent received by assessee, an Agricultural Produce Marketing Committee, was less than threshold value of Rs. 10 lakhs as prescribed under Notification No....

Subject : Valuation of taxable service for charging service tax
In Favour Of : Assessee

MANJEERA CONSTRUCTIONS LTD. vs. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX HYDERABAD-II
CESTAT Hyderabad, Jun 10, 2020

Construction services involving supply of both material and labour/service was not taxable under head ‘Commercial or Industrial Construction Service’ prior to...

Subject : Commercial or Industrial Construction Services
Legislation Referred To : Rule 2A of the Services Tax (Determination of value) Rules, 2006 and Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007
In Favour Of : Assessee

M/S. FLYTECH MEDIA PVT. LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, HYDERABAD-II
CESTAT Hyderabad, Jun 10, 2020

There being contrary decisions of Tribunal with respect to right to entertain appeals by Tribunal against orders-in-revision, after amendment made to section 84 of the...

Subject : Appeals to Appellate Tribunal
Legislation Referred To : Section 84 of the Finance Act, 1994
In Favour Of : Matter remitted

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD vs. COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH
CESTAT Bangalore, Jun 09, 2020

Karnataka Industrial Areas Development Board was a statutory body established under State Legislature to perform statutory functions and exercise power of 'eminent domain',...

Subject : Charge of Service Tax
Legislation Referred To : Karnataka Industrial Areas Development Act, 1966
In Favour Of : Assessee

M/S. MODI-MUNDIPHARMA BEAUTY PRODUCTS PVT. LTD. vs. COMMISSIONER OF SERVICE TAX, DELHI-II
CESTAT New Delhi, Jun 08, 2020

Grant of exclusive right to use 'know how' was not taxable under category of 'Intellectual Property Right' Service.

Subject : Intellectual Property Services other than Copyright
Legislation Referred To : Section 65(105)(zzr) of the Finance Act, 1994
In Favour Of : Assessee

GEA PROCESS ENGINEERING INDIA PVT. LIMITED vs. COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA
CESTAT Ahmedabad, Jun 04, 2020

Where Adjudicating Authority had confirmed service tax demand on assessee in respect of composite contracts involving both supply of goods and service under head "Erection,...

Subject : Works contract Service
In Favour Of : Matter remitted

PARAMOUNT COLD RE TREADS vs. COMMISSIONER OF CENTRAL EXCISE & ST, VADODARA
CESTAT Ahmedabad, Jun 04, 2020

Value of material consumed in retreading of old tyres will not form part of taxable value of service and was exempted from service tax.

Subject : Valuation of taxable services for charging service tax
In Favour Of : Assessee

ADANI ENTERPRISES LIMITED vs. COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD
CESTAT Ahmedabad, Jun 04, 2020

In absence of any dispute about use of service for export of goods and payment for value of service including service tax to service provider, merely because registration...

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

M/S. NINAN JACOB ASSOCIATES vs. COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, COCHIN
CESTAT Bangalore, May 29, 2020

Services in nature of Works Contract could not be taxed under 'Commercial Construction Service' prior to 1.6.2007.

Subject : Works Contract Service
In Favour Of : Assessee