admin CENVAT, CESTAT January 22, 2016 Re-credit of duty, paid through CENVAT Credit, is not allowed Recently, Honble Ahmedabad CESTAT in the matter of Garden Silk Mills Ltd. vs. Comm. of Central ... Read More
admin CESTAT January 12, 2016 SMALL SERVICE PROVIDERS EXEMPTION IS AVAILABLE TO CO-OWNERS OF PROPERTY Hon’ble CESTAT Mumbai vide its ORDER NO A/2587/15/STB, APPEAL No. ST/88801/13Mum, dated August 04,... Read More
admin CESTAT December 10, 2015 CESTAT: Deduction from contract value impermissible where Works Contract Composition scheme opted CESTAT rejects assessee’s claim for deduction of tax payable from contract value u/s Section 6... Read More
admin CESTAT, High Court September 29, 2015 HC : Flats constructed, alloted to landowner against land transfer, prima facie taxable; Upholds pre-deposit HC upholds CESTAT order directing pre-deposit in respect of construction of flats for landowner, tax... Read More
admin CESTAT, Service Tax August 21, 2015 CESTAT : Maintenance deposit collected by builder before society formation non-taxable; Follows earlier ruling ‘One-time maintenance charges’ collected by builder-assessee from flat purchasers not exigible t... Read More
admin Central Excise, CESTAT August 12, 2015 Central Excise – Supply of Cement to SEZ Units 2015-VIL-417-CESTAT-CHE-CE Central Excise – Supply of cement to SEZ units/developers without p... Read More
admin CESTAT, NHAI July 24, 2015 Business Auxiliary Service – Collection of Toll on behalf of NHAI 2015-VIL-375-CESTAT-MUM-ST Service Tax – Business Auxiliary Service – Collection of Toll on ... Read More
admin CESTAT July 18, 2015 CESTAT : Third Member follows LB ruling; Works contract divisible pre-2007; Invokes extended limitation Third Member of CESTAT rules in Revenue’s favour, composite works contract can be vivisected even ... Read More
admin CESTAT July 18, 2015 CESTAT : Split verdict on 'ship management contract' vivisection, taxing 'repair / maintenance' component pre-2006 Third Member to decide taxability of services of ‘operation, maintenance and management’ of vess... Read More
admin CESTAT, Service Tax, Works Contract July 9, 2015 Service Tax on Works Contract 2015-VIL-347-CESTAT-MUM-ST Service Tax – Works Contract – Erection, Commissioning & ... Read More