Soltek Insolation Pvt. Ltd Vs ITO (ITAT Kolkata) Ld. AR of the assessee submitted that the impugned disallowance to the extent of Rs. 40,000/- made by the Deputy Commissioner of Income Tax, CPC is bad in law by invoking the provisions of section 37(1) of the Act and it is against the law, therefore, it […]
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Appointment of Additional Assistant Director as Central Excise Officer of the rank of Superintendent – Notification No. 01/2023-Service Tax, Dated: 02.03.2023 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)New Delhi Notification No. 01/2023 – Service Tax Dated: 2nd March, 2023 G.S.R. 162(E).—In exercise of the powers conferred by clause (b) of section […]
CMA-CGM Agencies (India) Pvt. Ltd. Vs Union of India (Bombay High Court) Bombay High Court held that proceedings that are not concluded within a reasonable period cannot be carried forwards after an inordinate delay. Facts- The petitioner is engaged in the business of providing services under the category of Steamer Agent service, Cargo Handling service, […]
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No Service Tax liability on intermediary for sale of space/time for media agency on commission basis
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Drishty Communication Private Limited Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) No Service Tax liability on intermediary in the sale of space/ time for media agency on commission basis The CESTAT, Ahmedabad in the matter of M/s. Drishty Communication Private Limited v. C.C.E. & S.T.-Rajkot [Service Tax Appeal No. 135 of 2012 dated January 5, 2023] […]
Credence Property Developers Pvt. Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) The CESTAT, Mumbai in Credence Property Developers Pvt. Ltd v. Commissioner of CGST & Central Excise [Service Tax Appeal No. 85780 of 2020 dated January 5, 2023] has held that once the buyer of a flat cancelled the booking and the […]
Smt. Taraben Jayantilal Patel Vs DCIT-CPC (ITAT Ahmedabad) The appellant has computed ‘income from house property’ excluding of service tax whereas in Form 26AS it is inclusive of service tax. The order dated 06.08.2019 upon rectification under Section 154 of the Act, the income under the head ‘income from house property’ was computed at Rs.37,12,839/- […]
J M Huber India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Commission Agent Service provided to foreign based entity for promoting/marketing their goods in India on consideration the activity of the Indian agent providing promotion/marketing, technical support, installation, commission, etc. for sale of goods of foreign based entities in India on commission basis amounts […]
Expenses charged to farmers for harvesting and transportation of sugarcane not liable to service tax
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Talala Taluka Sahakari Khand Udyog Mandali Limited Vs Commissioner of Central Excise (CESTAT Ahmedabad) CESTAT Ahmedabad held that expenses charged to the farmers towards harvesting and transportation of sugarcane is not chargeable to service tax under Manpower Recruitment and Supply Agency Services. Facts- The appellant has arrangement with the farmers for harvesting and transportation of […]
Babulal Gurjar Vs Commissioner, CGST-Jodhpur (CESTAT Delhi) CESTAT Delhi held that services by way of carrying out any process amounting to manufacture or production of goods, falls under the negative list and is exempted from the levy of service tax. Facts- Acting upon information received from Income Tax Department that during the period 01/04/2014 to […]