CESTAT Cases Monthly Round Up: May 2024

Service Tax Demand Not Sustainable On Imparting Education With Intensive Preparation For Competitive Exams: CESTATCase Title: BRK Educational Society Versus Commissioner of Central Excise & Service Tax, GunturThe Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the appellant-Society is not liable to pay service tax on their activity of imparting education as per the Intermediate curriculum, with intensive preparation for competitive exams.No Service Tax Payable On Consideration Received For Operating And Arranging Outbound Tours: CESTATCase Title: M/s. Weldon Tours & Travels Pvt. Ltd. Versus Commissioner of Service Tax - DelhiThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on a tour operator's services provided beyond the territorial limits of India.Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTATCase Title: M/s. NMDC Limited Versus Commissioner of C.G.ST. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.Services Rendered By Microsoft India To Overseas Entity Qualify To Be Exports, No Service Tax Payable: CESTATCase Title: M/s Microsoft Corporation (India) Pvt. Ltd. Versus The Commissioner of Service Tax, DelhiThe Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services rendered by Microsoft India to overseas entities qualify to be 'exports'.Agreement For Supply Of Water Is Not Covered Under Right To Use Natural Resources; CESTAT Quashes Rs. 10 Crores Service Tax DemandCase Title: Sasan Power Limited Versus Commissioner, Central Excise & Central Goods and Services TaxThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the agreement executed between the appellant and the government is for the supply of water, for which charges are paid by the appellant on the basis of the volume of water drawn, and it is not a case of the assignment of the right to use natural resources by the government.No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTATCase Title: National Co-Operative Consumers' Federation Of India Ltd Versus Commissioner Of Central Excise Delhi Iii Commissionerate, UdyogThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that whatever is charged by the coal companies for coal, the appellant, the National Co-Operative Consumers' Federation of India, is adding 5% margin money, collecting the sale price from the consumers, and paying the sales tax on the entire amount received from the end consumers; therefore, the revenue cannot charge any service tax.Advertising And Marketing Expenses For Sale Of Post-Import Goods Can't Be Included In Value Of Goods: CESTATCase Title: Reliance Brands Luxury Fashion Private Ltd. Versus The Principal Commissioner of CustomsThe Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that expenses related to advertising and marketing are expenses in respect of activities carried out in India for sale of the goods in India which is post-import and, therefore, expenses cannot be part of the value of the imported good.CISF Reputed Government Of India Undertaking Can't Intend To Evade Service Tax Payment: CESTATCase Title: Central Industrial Security Force Versus Commissioner of Central Tax VisakhapatnamThe Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the service tax demand, held that rent-free accommodation provided to CISF personnel cannot be taken as additional consideration.No Service Tax Payable On Freight Margin Recovered From Customer In Case Of Outbound Shipment: CESTATCase Title: Vishal Tansukhbhai Gohel Versus Commissioner of Central Excise & ST, RajkotThe Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that no service tax is payable on freight margin recovered from customers in cases of outbound shipment.No Service Tax Payable On Freight Margin Recovered From Customer In Case Of Outbound Shipment: CESTATCase Title: Vishal Tansukhbhai Gohel Versus Commissioner of Central Excise & ST, RajkotThe Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that no service tax is payable on freight margin recovered from customers in cases of outbound shipment.Export Obligation Under Advance Authorization Scheme Is Complied, All Duties Are Exempted: CESTATCase Title: M/s Jewel Utensils Industries Versus C.C. - MundraThe Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the goods were cleared under the advance authorization scheme, according to which all the duties are ...

CESTAT Cases Monthly Round Up: May 2024

Mariya Paliwala

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