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NSSL (P.) Ltd. Vs Commissioner of Central Excise, CGST & CE, Nagpur (CESTAT Mumbai) NSSL (P.) Ltd. (ppellant) has filed the current appeal being aggrieved against Order-in-Appeal dated November 14, 2018 (OIA) which rejected the refund applications made by the Appellant for claiming of refund of service tax paid under Reverse Charge Mechanism (RCM). The […]

M/s. Sivamurugan Chit Fund (P) Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) There is no doubt that Section 11B ibid. prescribes the period of limitation for filing the refund claim, but admittedly here, the application for refund was filed on 19.01.2018; the date of the judgement of the Hon’ble Supreme Court is […]

Sunrise Immigration Consultants Pvt. Ltd. Vs CCE & ST- Chandigarh (CESTAT Chandigarh) The facts of the case are not in dispute that a dispute between the appellant and the revenue was going on whether they were liable to pay service tax on their activity or not on export of services for the prior period. The […]

LLPs not covered under definition of ‘body corporate’ not liable to pay service tax under RCM In the matter of SRL Advisors LLP v. Commissioner of Central Tax, Delhi [Service Tax Appeal No. 51221 of 2018-SM and Final Order No. 51688 of 2021 decided on July 28, 2021], SRL Advisors LLP (Appellant) was incorporated as […]

The Commandant Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi) Conclusion: Home guards department was an agency of state government and therefore, could not be considered as ‘person’ engaged in the business of running security services. Therefore, there could be no levy of service tax on security services provided by the Home Guards […]

Ruchi Soya Industries Ltd Vs Commissioner of Customs (CESTAT Delhi) Amount received by the appellant in terms of Machine Availability clause, from the service provider with reference to maintenance of WTG due to shortcoming in said service is merely an amount to safeguard the loss of appellant. The said amount cannot be called as consideration […]