Konkan Railway Not Liable To Pay Service Tax On Use Of Mangalore-Roha Line: CESTAT

Case Title: Konkan Railway Corporation Ltd. Versus Commissioner of Service Tax, Mumbai

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Konkan Railway is not liable to pay service tax on the use of the Mangalore-Roha Line.

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Case Title: M/s. Rashleela Enterprises Pvt. Ltd. Versus The Commissioner

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".

Purchase And Sale Of Liquor By The Corporation Will Not Fall Within The Ambit Of BAS And Is Not Taxable: CESTAT

Case Title: M/s. Rajasthan State Beverages Versus The Principal Commissioner

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the corporation will not fall within the ambit of Business auxiliary services (BAS) and would, therefore, not be taxable.

Charges Of Clandestine Removal Not Sustainable Merely On The Basis Of Difference In Figures Of Audit Report And ER-1 Return: CESTAT

Case Title: M/s. Micky Metals Limited Versus Commissioner of Central Excise, Bolpur

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal are not sustainable merely on the basis of the difference in figures between the audit report and the ER-1 return.

No Liability Of Knight Riders To Pay Service Tax On Coaching Service Provided In Relation To Sports: CESTAT

Case Title: M/s Knight Riders Sports Pvt Ltd. Versus Pr. Commissioner of Service Tax-IV

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Knight Riders are not liable to pay service tax on coaching services provided in relation to sports.

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

Case Title: M/s. Gannon Dunkerly & Co.Ltd. Versus Commissioner of CGST & CX, Bhubaneswar-I Commissionerate

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner (Appeals).

No Excise Duty Payable On Waste Or Rubbish, Which Is Thrown Up In The Course Of Manufacture: CESTAT

Case Title: JSW Steel Ltd. Versus Commissioner of Central Excise

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Waste or rubbish that is thrown up in the course of manufacture cannot be said to be a product of manufacture and cannot be subject to excise duty.

Ranger And Brutus Vehicles Imported By Polaris India Are Not Designed For Transportation Of Persons: CESTAT

Case Title: Polaris India Private Limited Versus Principal Commissioner of Customs

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Ranger and Brutus Vehicles imported by Polaris India are not designed for the transportation of persons.

No Excise Duty Applicable On Residual Fuel Gas Cleared By Haldia Petrochemicals: CESTAT

M/s. Haldia Petrochemicals Limited Versus Commissioner of Central Excise, Haldia

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is applicable on Residual Fuel Gas (RFG) cleared by Haldia Petrochemicals.

Wired Headset Not A Part Of Any Mobile Phone: CESTAT Allows Customs Duty Exemption

Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs (Import)Inland Container Depot

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty exemption on Earphones.

CESTAT Allows Import Duty Exemption For Repair Of The Vessel Sagar Sampada

Case Title: Centre for Marine Living Resources & Ecology Versus The Commissioner of CustomS

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the vessel Sagar Sampada is an Ocean-Going Vessel that is eligible for import duty exemption in respect of spares, parts, and other specific items for the vessel's repair.

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Case Title: M/s Lupin Limited Versus Commissioner of Central Goods & Service Tax & Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund.

Freight And Handling Charges Shown Separately In The Invoice Is Not Includable In The Assessable Value Of The Excisable Goods: CESTAT

Case Title: Messrs Mira Industries Versus C.C.E.-Ahmedabad-ii

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that freight and handling charges shown separately in the invoice of the appellant are also not includable in the assessable value of the excisable goods.

Cricket Player Providing Brand Promotion Services Not Liable To Pay Service Tax: CESTAT

Case Title: Ajitesh Kamlesh Argal Versus Commissioner of Central Excise & ST, Vadodara-I

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the demand for service tax on remuneration received by the cricket player from M/s. Nike India Pvt. for brand promotion.

CESTAT Allows Service Tax Refund On Construction Services Of Complex Provided By The Cooperative Housing Society

Case Title: Shantanu Co Operative Housing Society Limited Versus Commissioner of Central Excise & ST, Ahmedabad

The Ahmedabad Bench of the Customs, Excise, and Services Tax Appellate Tribunal (CESTAT) has allowed the service tax refund on the construction of complexes provided by the appellant's cooperative housing society.

Suspension Of The Licence Of Broker Is Not Warranted After The Investigation And Issue Of Show Cause Notice: CESTAT

Case Title: M/s.India Transport & Travel Private Limited Versus Commissioner of Customs (Airport & ACC), Kolkata

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that suspension of the license is not warranted after investigation and the issuing of a show cause notice.

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT

Case Title: Elegant Surveyors Versus C.C.E. & S.T.-Rajkot

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is exempted from the handling of agricultural produce by a cargo handling agency.

Value Of Bought Out Items Supplied Along With Manufactured Goods Cannot Be Included In Assessable Value Of Manufactured Goods: CESTAT

Case Title: Transrail Lighting Limited Versus Commissioner of Central Excise & ST, Silvasa

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the value of bought-out items supplied along with manufactured goods cannot be included in the assessable value of the manufactured goods.

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT

Case Title: M/s Cords Cable Industries Limited Versus Commissioner, Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax under the Reverse Charge Mechanism (RCM) is not payable by the company if personal property is rented out by the directors to the company.

Breast Pump Is Not A Medical Device, Classifiable Under CTH 39269090: CESTAT

Case Title: M/S Mehar Healthcare Corporation Versus Commissioner, Customs-New Delhi

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that breast pumps have nothing to do with any medical or surgical procedures and are not used by any medical practitioner.

The two-member bench of Binu Tamta (Judicial Member) and P V Subba Rao (Technical Member) has observed that the manual breast pumps are classifiable under CTH 39269090.

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT

Case Title: M/s Saavn Media Private Limited Versus Commissioner of Central Goods & Service Tax-Mumbai East

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that unless CENVAT Credit availed by the appellant has not been recovered by way of the issue of a show cause notice invoking Rule 14 of the CENVAT Credit Rules, 2004, CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of service.

CESTAT Allows CENVAT Credit Of Service Tax Paid On Corporate Membership Of Club

Case Title: M/s Emco Ltd. Versus Commissioner of Central Excise-Mumbai-III

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, has allowed the CENVAT credit of service tax paid on corporate memberships of clubs.

The bench of Anil G. Shakkarwar (Technical) has observed that corporate membership of the club is utilized for business meetings and sales meetings, and therefore, for the period prior to April 1, 2011, service tax paid on corporate membership of the club was admissible for availment of CENVAT credit.

Allocation Of Area Development Charges By The State Government Cannot Be Treated As Consideration Towards A Service: CESTAT

Case Title: M/s. The Madhya Pradesh State Mining, Corporation Limited Versus Pr. Commissioner, CGST & Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the allocation of area development charges by the state government cannot be treated as consideration for service.

Service Tax Not Leviable On Incentives For Achieving Sales Target: CESTAT

Case Title: M/s Audi Motors Pvt. Ltd. Versus Commissioner CGST, Jodhpur

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not leviable on incentives for achieving sales targets.

Order Prescribing Conditions Of Provisional Release Is Too Harsh: CESTAT Directs Release Seized Goods

Case Title: M/s. OSM Ecocar Pvt. Ltd. Versus Commissioner of Customs

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the order prescribing conditions of provisional release was too harsh and the assessee has already paid duty amounting to Rs. 1,18,94,536.

Higher Price Not Charged Than The Price Re-Fixed On The Rejected Footwear: CESTAT Quashes Excise Duty Demand Against Bata

Case Title: M/s. Bata India Limited Versus Commissioner of Central Excise, Kolkata-V

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the concessional rate of excise duty to Bata as there was no allegation against Bata that it has charged a higher price than the price re-fixed on the rejected footwear.

Company Or Its Directors Not Liable To Pay Excise Duty If Job Workers Are Independent Contractors/Manufacturers: CESTAT

Case Title: M/s. Comet Technocom Pvt. Ltd. Versus Commissioner of Central Excise & S. Tax, Kolkata-II

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that a company or its directors are not liable to pay excise duty if the job workers of the assessee company were independent contractors or manufacturers.

No Service Tax Payable On Construction Services Provided To Gujarat State Police Housing Corporation: CESTAT

Case Title: R D Contractor & Company Versus Commissioner of Central Excise & ST, Anand

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not payable on the construction services provided to the Gujarat State Police Housing Corporation for the construction of a residential complex for the police staff.

Penalty Under Section 114 A Of The Customs Act Is Invariably Linked To The Quantum Of Duty Evaded: CESTAT

Case Title: M/s Vanick Oils and Fats Pvt. Ltd. Versus Commissioner of Central Excise, Delhi- III, Gurgaon

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penalty under Section 114 A of the Customs Act is invariably linked to the quantum of duty evaded.

Department Recovering Tax Without Any Authority Of Law Cannot Be Permitted To Retain The Amount: CESTAT

Case Title: M/s Synergy Steels Ltd. Versus Commissioner of Customs

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that just as an assessee cannot be permitted to evade payment of rightful tax, the authority that recovers tax without any authority of law cannot be permitted to retain the amount merely because the taxpayer was not aware at that time.

Department Cannot Decide Title Of The Goods When No One Disputes Ownership: CESTAT

Case Title: Apca Power Private Limited Versus C.C.-Kandla

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department cannot self-assign to itself the duty of declaring bad in law the certificate issued to the importer by the Ministry of Renewable Energy or decide the title to the goods, even when no one is disputing ownership.

Inspection Charges Received In Connection With The Sale Of Goods Are Not Includible In Assessable Value: CESTAT

Case Title: M/s.Viswa Industrial Company Limited Versus Versus Commissioner of Central Excise, Kolkata-V

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that inspection charges received in connection with the sale of the goods are not includible in the assessable value in the absence of evidence.

No Excise Duty Payable On Amortization Cost Of The Cylinder: CESTAT

Case Title: Pvn Fabrics Versus C.C.E. & S.T.-Daman

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is payable on the amortization cost of the cylinder.

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT

Case Title: M/s Mahavir Metal Manufacturing Company Versus Commissioner (Appeals), Central Excise and CGST

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that Rule 5 of the Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized cenvat credit lying with the assessee.

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT

Case Title: Commissioner of Service Tax, Mumbai-II Versus Mail Order Solutions (I) Ltd.

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.

Departmental Action Demanding Service Tax At Visakhapatnam Unit Does Not Warranted Any Action In Kolkata Unit: CESTAT

Case Title: Commissioner of Service Tax, Kolkata Versus M/s. Walzen Strips Private Limited

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that departmental action demanding service tax at the Visakhapatnam unit does not warrant any action in the Kolkata unit.

Once The Importers/Exporters Are Granted Immunity From Prosecution, Fine, Penalty It Is Unfair To Continue The Proceedings: CESTAT

Case Title: M/s.Evergreen Shipping Agency India Pvt. Ltd. Versus Commissioner of Customs

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that once the importers and exporters have been granted immunity from prosecution, fines, and penalties, and proceedings against them have come to an end, it is discriminatory and unfair to continue the proceedings against the co-notices.

Bank Officials Failed To Detect Fake Documents, How Can One Expect From CHA To Unearth The Dubious Plan Of Exporter: CESTAT

Case Title: M/S Kvs Cargo Versus Commissioner, Customs (Export)- New Delhi

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the bank officials, despite verification, are not able to detect the fraudulent nature of the documents. How can one expect a Customs House Agent (CHA), who is not even a public official, to unearth the dubious plan of the exporter?

CESTAT Allows Income Tax Deduction On Account Of Octroi And Additional Sales Tax

Case Title: M/s Fresenius Kabi Oncology Limited Versus The Commissioner of Central Excise

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the income tax deduction on account of octroi and additional sales tax.

Service Tax Paid On Insurance Of Plant, Machinery For Manufacture Is Admissible As Cenvat Credit: CESTAT

Case Title: M/s Bhaurao Chavan SSK Ltd. Versus Commissioner of Central Excise & Customs, Aurangabad

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax paid on the insurance of plant, machinery, and equipment required for manufacture is admissible as CENVAT Credit.

Godrej Zymegold Contains Can Be Characterised As Fertilizer, Classified Under CTH 3101: CESTAT

Case Title: M/s. Godrej Agrovet Ltd. Versus Commissioner of CGST, Kolhapur

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Godrej Zymegold, which contains nitrogen and chlorine, suffices to characterize the product as fertilizer, classified under CTH 3101.

CESTAT Allows Refund Claim For Services Provided To The Regional Cancer Centre

Case Title: M/s Fresenius Kabi Oncology Limited Versus The Commissioner of Central Excise

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the income tax deduction on account of octroi and additional sales tax.

The Bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the gist of the SCNs was to deny the deduction on account of Octroi and Additional Sales Tax for the reason that the same is claimed on an equal basis, even though paid on some non-excisable goods.

CESTAT Appeal Abates From The Date Of Approval Of The Resolution Plan By The NCLT: CESTAT

Case Title: M/s Jet Airways (India) Limited Versus Commissioner of Service Tax-V, Mumbai

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that from the date of approval of the resolution plan by the National Company Law Appellate Tribunal (NCLT), the appeal filed by the applicant has abated, and CESTAT has become functus officio in the matters relating to the appeal filed by Jet Airways.

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT

Case Title: M/s Quality Builders & Contractor Versus Commissioner of Central Excise, Jaipur-II

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a refund cannot be denied to any person who has borne the incidence of tax.

Penal Provision Of Central Excise Rules, 1944 Cannot Be Invoked Against The Accountant: CESTAT

Case Title: Nitin M Dhandhukia Versus C.C.E.-Ahmedabad-ii

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penal provision of Rule 209 A of the Central Excise Rules, 1944, cannot be invoked against a person who is only involved in maintaining the accounts of the company.

Department Should Not Have Invoked The Extended Time Period For Issuance Of Second Show Cause Notice Demanding Service Tax: CESTAT

Case Title: Messrs Aarvee Denims & Exports Ltd Versus C.S.T.-Service Tax - Ahmedabad

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the second show cause notice should have been for a normal period of demand and the department should not have invoked the extended time period for demanding service tax.

No Service Tax Payable On Education Services By Way Of Pre-School Education And Education Up To Higher Secondary School: CESTAT

Case Title: Mody Education Foundation Versus Commissioner of Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on education services by way of preschool education and education up to higher secondary school.

CESTAT Allows Interest On Auction Sale Proceeds From The Date The Amount Has Been Received By The Customs Dept., Till The Date Of Disbursal

Case Title: M/s.Oriental Trimex Limited Versus Commissioner of Customs (Import)

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed interest on the auction sale proceeds from the date the amount was received by the Customs Department until the date of disbursal.

Excise Duty To Be Demanded From Job Worker, Not From Principal Manufacturer, When Transaction Is On Principal To Principal Basis: CESTAT

Case Title: M/s Commissioner of Central Goods And Service Tax, Excise Customs, Udaipur Versus Sonex Marmo Grani Pvt Ltd

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there has to be excise duty demanded from the job worker and not from the principal manufacturer when transactions between the two are on a principal-to-principal basis.

Value Of Sale Of Books Cannot Be Included In The Value Of Coaching Services, No Service Tax Payable: CESTAT

Case Title: M/s. Kanhaiya Singh Vision Classes Private Limited Versus Commissioner of CGST & CX, Patna-I Commissionerate

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of the sale of books cannot be included in the value of coaching services and service tax is not payable.

Bagasse Is An Agricultural Waste: CESTAT Quashes Excise Duty

Case Title: M/s. Vithal Corporation Ltd. Versus Commissioner of Customs Excise & Service Tax

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the excise duty, held that bagasse, being an agricultural waste or residue, could not be manufactured.

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT

Case Title: M/s Woodward Governor India Limited Versus Commissioner of Central Excise

The Chandigarh Bench of the Income Tax Appellate Tribunal (CESTAT) has held that CENVAT credit is not admissible on input services attributable to trading activity.

'Input Service' Include Any Service Received In Or In Relation To Setting Up, Modernisation, Renovation Or Repair Of The Factory Premises: CESTAT Allows Cenvat Credit

Case Title: M/s Rico Auto Industries Ltd. Versus Commissioner of Excise

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the construction services and other services that are necessary for the renting of the business fall under the definition of 'input service' as provided under Rule 2(l) of the Cenvat Credit Rules, 2004.

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT

Case Title: M/s. M.P. Audyogik Kendra Vikas Nigam Versus Principal Commissioner of Central Goods & Service Tax and Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT

Case Title: M/s B.L. Kashyap & Sons Ltd. Versus Commissioner of Service Tax

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excess service tax paid can be adjusted towards service tax liability for the succeeding month or quarter.

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT

Case Title: M/s. Concrete Products and Construction Co. Versus Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that profit made on transportation charges need not be included in the assessable value and the excise duty is not leviable.

Accumulated Cenvat Credit Lying Unutilized Does Not Carry Any Interest: CESTAT

Case Title: M/s. Ad2Pro Global Creative Solutions Pvt. Ltd. Versus The Commissioner of Service Tax

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that accumulated CENVAT credit lying unutilized does not carry any interest.

Manufacturing Without Proper Manufacturing Facilities: CESTAT Upholds Excise Duty Demand, Penalty

Case Title: Orkay Gears Versus C.C.E.-Ahmedabad-i

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that manufacture and clearances made by the four units availing the benefit of Notification No. 8/2003-CE have to be clubbed together as these units are one and the same. Their operations are under common management/family members and financial control, and they have mutual financial interests with each other.

Certificates Issued By Qualified Professionals Like CAs Can't Be Brushed Aside Merely For Lack Of Corroborative Evidence: CESTAT

Case Title: Rajashree Polyfil Versus Commissioner of Central Excise & ST

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that certificates issued by qualified professionals like cost accountants, chartered accountants, and chartered engineers should not be brushed aside merely with the statement that corroborative evidence was not produced.

Services Rendered By Indian Commission Agent To Foreign Principal Will Qualify As Export Of Service: CESTAT

Case Title: M/s. Arcelor Mittal Stainless (I) P. Ltd. Versus Commissioner Service Tax

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the services rendered by Indian commission agents to foreign principals will qualify as "export of service.

CESTAT Allows Service Tax Refund On Advance Amount Returned To The Buyer, Upon The Cancellation Of The Flats Booking

Case Title: Guardian Landmarks LLP Versus Commissioner of Central Excise & Service Tax

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed service tax refunds on advance amounts returned to the buyer upon cancellation of the flat booking.

No Service Tax Payable On Administrative Charges Received From Coal Mine Companies By Coal Mines PF Organization: CESTAT

Case Title: Coal Mines Provident Fund Organization Versus Commissioner of Central Excise & Service Tax, Dhanbad

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on administrative charges received from coal mine companies by the Coal Mines Provident Fund Organisation.

Service Tax Not Payable On Fixed Facility Charges For Providing Liquid Gas Storage Tanks: CESTAT

Case Title: M/s.Inox Air Products Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on fixed facility charges (FFC) for providing liquid nitrogen gas storage tanks.

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT

Case Title: M/s Champion Flavours, Meerut Versus Commissioner CGST, Jammu

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that interest on delayed service tax refunds is payable on the expiration of 3 months from the date of application.

Road Construction Services Are Excluded From The Taxable Service: CESTAT Quashes Service Tax Demand

Case Title: Apollo Construction Projects Pvt Ltd. Versus C.S.T.-Service Tax – Ahmedabad

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the demand for service tax and held that the service provided for road construction is excluded from the taxable service, namely "Commercial or Industrial Construction Service."

When The Test Reports Are On Record, No Need To Go To The Websites And Wikipedia: CESTAT

Case Title: Pradipkumar P. Patel Versus C.C.

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that when the test reports are available on record, there is no need to go to the website or Wikipedia.

No Excise Duty Payable On Manual Segregation Of Scrap: CESTAT

Case Title: The Commissioner, Central Excise & CGST, Alwar Versus M/s R.P. Industries

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not levied on manual segregation of scrap.

CESTAT Allows Service Tax Refund To Developer Of Residential Flats On Cancellation Of Booking

Case Title: M/s Ratnawat Infra Construction Company Versus Commissioner, Central Excise & CGST-Jaipur I

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the service tax refund to the developer of residential flats on cancellation of the booking.

Authorised Dealer Not Liable To Pay Service Tax On Incentives Out Of Dealership Agreement: CESTAT

Case Title: M/s Veer Prabhu Marketing Ltd. Versus Commissioner of Central Excise

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the authorized dealer was not liable to pay service tax on various incentives that it received from Tata as per the dealership agreement.

Deputy Commissioner Not Empowered To Reassess After The Goods Were Cleared For Home Consumption: CESTAT

Case Title: M/s Holy Land Marketing Private Limited Versus Commissioner of Customs

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Deputy Commissioner had the power to reassess the goods under Section 17(5) of the Customs Act, 1962, after the goods had been cleared for home consumption.

Service Tax Refund Can't Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT

Case Title: Vishay Semiconductor India Pvt. Ltd. Versus Commissioner of CGST & Central Excise

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax refunds cannot be denied on input services that are wholly consumed within the SEZ.

Haldiram Not Liable To Pay Service Tax On Take-Away Of Food Items: CESTAT

Case Title: Haldiram Marketing Pvt. Ltd. Versus Commissioner, Central Goods and Service Tax, GST Delhi East Commissionerate

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on the activity of takeaway food items.

CESTAT Allows Cenvat Credit To Delhi Metro Rail Corporation On Consulting Engineer's Services

Case Title: Delhi Metro Rail Corporation Ltd. versus Principal Commissioner, Service Tax, Delhi-I

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has granted Delhi Metro Rail Corporation a cenvat credit for consulting engineer services.

No Excise Duty Payable On Empty Barrels Used Only For Packing Material: CESTAT

Case Title: M/s Cairn India Limited Versus Assistant Commissioner

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is payable on empty barrels used only for packing material.

Stadium Provided By Tamil Nadu Cricket Association For IPL Matches, Not Taxable As 'Infrastructural Support Service' To BCCI: CESTAT

Case Title: M/s. Tamil Nadu Cricket Association versus Commissioner of Service Tax

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the Chepauk Stadium provided by the Tamil Nadu Cricket Association for conduct of the Indian Premier League (IPL) matches, does not attract service tax. The Tribunal dismissed the Revenue Department's contention that the same was in the nature of infrastructural support service provided to the Board of Control for Cricket in India (BCCI), which fell within the definition of 'Support Services of Business or Commerce' under Section 65(104c) of the Finance Act, 1994.

Customs Broker Is Not Liable For Undervaluation Of Exported Goods: CESTAT

Case Title: M/s. Sri Velavan Logistics Services Private Limited Versus The Commissioner of Customs

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs brokers cannot be held liable for the undervaluation of exported goods.

The bench of P. Dinesha (a judicial member) has observed that the valuation of any goods could never be the domain of a customs broker as it depends upon the contract between the exporter and the importer, in which the customs broker has no say.

Decision Of CG Not To Impose Anti-Dumping Duty, Quasi-Judicial In Nature; Principles Of NJ Must Be Followed: CESTAT

Case Title: Chemical and Petrochemicals Manufactures Association (CPMA) versus Union of India & Ors.

The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has reiterated that the decision taken by the Central Government to not impose an anti-dumping duty under Section 9A of the Customs Tariff Act, 1975, is quasi-judicial in nature and not legislative, and thus, the requirement of a reasoned order must be compiled with.

Once The Flat Buyer Cancels The Booking Builder Not Liable To Pay Service Tax: CESTAT

Case Title: Credence Property Developers Pvt. Ltd. Versus Commissioner of CGST & Central Excise

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once the buyer cancelled the booking and the consideration for service was returned, the service contract got terminated, and once it is established that no service is provided, then refund of tax for such service becomes admissible.

Service Tax Not Payable On Intermediary In The Sale Of Space or Time For Media Agency On Commission Basis: CESTAT

Case Title: Drishty Communication Private Limited Versus C.C.E. & S.T.-Rajkot

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on intermediaries in the sale of space or time for media agencies on a commission basis.

Responsibility Of Assessee To Know The Eligibility Before Making Export Benefits Claim: CESTAT

Case Title: M/s Cipra Enterprises Versus Commissioner of Customs

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the appellant made a wrong claim of export benefit under MEIS, having been misadvised by the Customs House Agent (CHA).

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT

Case Title: M/s. Maharaja Agrasen Hospital Charitable Trust Versus

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that clinical establishments providing health care services are exempt from service tax.

Notice Under Customs Act Can Be Issued Only After The Assessment Is Modified On Appeal: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once an assessment is made, it stands unless it is reviewed under Section 28 of the Customs Act or modified in an appeal.

The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member)has observed that any assessment can be modified in two ways: first, through an appeal, and second, through a process of review under Section 28.

Gold Balas Are Gold Ornaments Having Definite Shape To Be Worn By The Local People: CESTAT

Case Title: Sailendra Narayan Panda Versus Pr. Commissioner of CGST & CX, Bhubaneswar

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has released the gold balas from custody and held that gold balas are gold ornaments having a definite shape to be worn by the local people.

The bench of P.K. Choudhary (Judicial Member) has observed that the Gold Control Act of 1968 has already been repealed since 1990. Under the new fiscal policy, the possession of gold is not an offense.

Onus is On The Customs Department To Prove That The Goods are Smuggled: CESTAT

Case Title: Dharmesh B. Bhavsar Versus Principal Commissioner, Customs

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the onus is on the Customs Department to lead evidence in support of an allegation as to the smuggled nature of goods.

The bench of Anil Choudhary (a judicial member) has directed the department to release the goods within a period of 15 days. The appellant shall not be liable for payment of godown rent, detention charges, or demurrage.

“Activation Charges” Of Equipment/Software Features Covered Under The Activity Of Sales Of Goods, Not “Service”: CESTAT

Case Title: Black Box Limited Versus Commissioner of Central Excise & ST, Ahmedabad-iii

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the “activation charges” of equipment/ software features are covered under the activity of sales of goods and not covered under the provisions of “Service”.

Excise Duty Not Payable On Test Production: CESTAT

Case Title: M/s Tribhuvan Metal Industries Versus Commissioner of Central Excise

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on test production.

The bench of Anil Choudhary (Judicial Member) has observed that the appellant/assessee has done only test production prior to November 11, 2010, and they have been doing mainly trading of finished goods as the factory was not fully set up at the testing stage.

No Case Is Made Out By Customs For Confiscation Of Goods Meant For Export: CESTAT

Case Title: M/s Medista Overseas Versus Commissioner, Central Excise & Central Goods and Service Tax

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a No Objection Certificate (NOC) is not required from the Drug Controller in respect of an export consignment filed for the export of drugs to Liberia.

Promotional Activities Undertaken By Cricketers Are Not Covered Under Business Support Service: CESTAT Quashes Service Tax Demand Against Irfan Pathan and Yusuf Pathan

Case Title: Yusufkhan M Pathan Versus C.C.E. & S.T.-Vadodara-ii

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against the international cricketers, Irfan Pathan and Yusuf Pathan.

The two-member bench of Ramesh Nair (judicial member) and Raju (technical member) has observed that the apparel that the appellant had to wear was team clothing, which bears the brand names and marks of various sponsors. The appellants were not providing any service as independent individuals. It cannot be said that the appellants were rendering any services that could be classified as business support services.

Payments Made Through Cenvat Account Is Liable To Be Re-Credited If Excise Duty Is Paid In Cash: CESTAT

Case Title: M/s Mideast Integrated Steels Ltd. Versus Commissioner of CGST & Excise

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that once the duty has been paid in cash, earlier payments made through the Cenvat Account are liable to be re-credited to the Account and no objection that such re-credit was not on the basis of any eligible document can be adopted by the department.

The bench of P.K. Choudhary (Judicial Member) has observed that the suo motu credit of Cenvat reversed earlier involved only an account entry reversal and, in the process, no outflow of funds from the assessee, and accordingly, filing of a refund claim under Section 11B of the Central Excise Act, 1944, is not required.

CESTAT Allows Interest On Refunded Amount Deposited During Investigation

Case Title: M/s Leading Point Powertronics Pvt Ltd Versus Commissioner, Central Excise & CGST- Delhi South

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed interest on the amount refunded, which was deposited during the investigation.

CESTAT Allows Interest On Refunded Amount Deposited During Investigation

Case Title: M/s Leading Point Powertronics Pvt Ltd Versus Commissioner, Central Excise & CGST- Delhi South

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed interest on the amount refunded, which was deposited during the investigation.

Cenvat Credit Allowable On The Service Of Repair & Maintenance During Warranty Period: CESTAT

Case Title: C.C.E. & S.T.-Rajkot Versus Falcon Pumps Private Limited

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cenvat credit is allowable on the service of repair and maintenance during the warranty period.

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT

Case Title: M/s. Perundurai Common Effluent Treatment Plant Versus The Commissioner of Central Excise and Service Tax

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the remuneration collected from the member units for the activity of treating effluent water.

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Case Title: ICICI Lombard General Insurance Company Ltd.

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit on service tax paid by automotive dealers.

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT

Case Title: M/s. South India Shelters Private Limited Versus The Commissioner of Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no liability for paying tax under 'construction of complex service' or 'works contract' would lie on the builder, developer, or promoter during the period prior to July 2010.

Imported Coal Does Not Attract Customs Education Cess And Higher Education Cess: CESTAT

Case Title: M/s. Chemplast Sanmar Ltd. Versus The Commissioner of Customs

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that imported coal would not attract the Customs Education Cess and the Higher Education Cess.

Service Provider Deploying Employees In Manufacturing Premises For Specified Job Works Can't Be Held As Manpower Supply Services: CESTAT

Case Title: M/s Donypolo Udyog Ltd Versus Commissioner, Central Excise & Service Tax, Indore

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that where the service provider has deployed his employees in the assessee's manufacturing premises for specific job works, it cannot be considered manpower supply services.

Excise Duty Not Payable On Scrap Sent To The Job Workers For Manufacture Of Angles And Channels: CESTAT

Case Title: M/s.Tansi Pump Unit Versus The Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on the scrap that has been sent to the job workers for the manufacture of intermediate products such as angles and channels.

Service Tax Not Payable On The Service Charges For Prepayment Of Loan Amount By The Customer: CESTAT

Case Title: Rajasthan Financial Corporation Versus Additional Commissioner

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service charges for pre-payment or foreclosure of loan amounts by the customer cannot be treated as taxable services and are not chargeable to service tax.

Both Sales Tax And Service Tax Cannot Be Made Applicable On The Same Transaction: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that both sales tax and service tax cannot be made applicable on the same transaction.

Cooperative Banks Qualified As Cooperative Societies : CESTAT Allows Section 80P Deduction On Interest Received From Co-Operative Banks

Case Title: M/s.Laxmi Bachat Sharafi Sahkari Mandali Ltd. Versus ITO

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that cooperative banks qualified as cooperative societies and the interest received from cooperative banks by the assessee in the present case qualified for deduction under section 80P(2)(d) of the Income Tax Act.

CESTAT Rejects The Refund Claim Of Krishi Kalyan Cess Worth Rs. 5 Lakhs Paid On Services Received For Manufacturing Of Goods

Case Title: M/s Lupin Limited Versus Commissioner of Central Tax & Customs (Appeals), Guntur

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has rejected the refund claim of Krishi Kalyan Cess (KKC) worth rs. 5 lakhs paid on services received for manufacturing of goods.

Mere NBFC Registration Not Enough Under Provision Of Service Tax For Levy: CESTAT

Case Title: M/s Qualcomm India Pvt ltd Versus Commissioner of Customs & Central Excise, Hyderabad-IV

The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mere registration as an NBFC is not enough under the provision of service tax to levy.

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

Case Title: M/s Jawaharlal Neharu Port Trust Versus Commissioner of Central Tax - Raigad

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

Case Title: M/s Asrani Inns & Resorts Pvt. Ltd. Versus Commissioner of Central Goods & Service Tax Navi Mumbai

The Mumbai Bench of the Customs, Excise, and Service Tax Tribunal (CESTAT) has allowed the Cenvat Credit on Service Tax paid on architect services; telephone expenses, etc. for construction of hotel are input services.

Central Excise Duty Not Payable On Capital Subsidy Received From State Government In Form Of Sales Tax Challan 37B: CESTAT

Case Title: M/s Harit Polytech Pvt. Ltd. Versus Commissioner, Central Excise & CGST- Jaipur I

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that central excise duty is not payable on capital subsidies received from the state government in the form of sales tax challan 37b.

Amount Deposited In The Personal Ledger Account Until It Is Not Debited Towards Duties Is Property Of The Assessee: CESTAT

Case Title: M/s Hariwansh Packing Products Versus Commissioner of CGST & Central Excise Nagpur-I

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited in the Personal Ledger Account (PLA) until such time as it is not debited towards duties is the property of the appellant.

CESTAT Allows CENVAT Credit To Hero Motocorp On Helmet Locks Supplied Along With Motorcycles

Case Title: M/s Hero Motocorp Ltd. Versus The Commissioner of Central Excise, Delhi-III

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT Credit to Hero Motocorp on helmet locks supplied along with motorcycles.

Weighment Of Goods By FCI Is Not Covered Under “Business Auxiliary Service”: CESTAT

Case Title: The Food Corporation of India Versus The Commissioner of Central Excise and Service Tax, Panchkula

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that undertaking the weighment of goods by the Food Corporation Of India (FCI) is not covered under "business auxiliary service".

Bill Discounting Facility Could Be Offered Not Only By Banking Company But Also By A Body Corporate: CESTAT

Case Title: M/s. Surin Automotive Private Limited Versus Commissioner of Central Excise and Service Tax

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that bill discounting facilities could be offered not only by a banking company or a financial institution but also by a body corporate.

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC's Reply

Case Title: Sri Mridul Phukan Versus Commissioner of Central Excise & Service Tax

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has upheld the service tax demand against the service tax provider based on ONGC's reply.

Service Tax Not Chargeable On Tour Services For Carrying Out Hajj Pilgrimage In Saudi Arabia By Indian Pilgrims: CESTAT

Case Title: M/s. Amber Travel Services Versus Commissioner, Central GST & Central Excise, Jaipur

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not chargeable on tour services for carrying out the Hajj pilgrimage in Saudi Arabia by Indian Pilgrims.

Services For Drain Hole Drilling In The Existing Oil Wells Qualify As “Mining Services”: CESTAT

Case Title: M/s Oil and Natural Gas Corporation Versus Commissioner of Central Excise & Service Tax, Dibrugarh

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services for drain hole drilling in existing oil wells qualify as "mining services".

Flue Gas Generated During Manufacturing Metallurgical Coke Is Not A Manufactured Product, Tata Steel Not Liable To Pay Excise Duty: CESTAT

Case Title: M/s. Tata Steel Limited Versus Commissioner of Central Excise, Haldia

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the flue gas generated during the course of manufacturing metallurgical coke is not a manufactured product and is also not marketable.

No Service Tax Payable On Penal Interest & Cheque Bouncing Charges Received By Bajaj Finance: CESTAT

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that penal interest and cheque bouncing charges received by Bajaj Finance as "consideration" for "tolerating an act" are not leviable to service tax under Section 66E(e) of the Finance Act, 1994.

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT

Case Title: B. Ramanaiah Constructions Versus Commissioner of Central Excise

The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is applicable to the repair, management, and maintenance of road services for the National Highway Authority of India (NHAI).

Cenvat Credit Allowable To Nayara Energy On Inputs Used For Railway Lines: CESTAT

Case Title: Nayara Energy Limited Versus Commissioner of Central Excise & ST, Ahmedabad-i

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cenvat credit is allowable on inputs used for railway lines.

PPF Funds Management Service Prior To 10.9.2004 Not Liable To Pay Service Tax: CESTAT

Case Title: M/s State Bank of India, Mumbai Versus Commissioner of Service Tax

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is payable on the operation of PPF accounts after September 10, 2004.

Salary Is Out Of The Purview Of Service Tax: CESTAT Quashes Service Tax Demand Against Kellogg

Case Title: M/s. Kellogg India Pvt. Ltd. Versus Commissioner of CGST & CE, Belapur

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against Kellogg India and held that salary is out of the purview of service tax.

Charging Higher Fees By Charitable Institution Will Not Make It Commercial; CESTAT Allows Refund To Adani Institute Of Medical Sciences

Case Title: Gujarat Adani Institute Of Medical Sciences Versus C.C.E. & S.T.-Rajkot

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the refund to Gujarat Adani Institute Of Medical Sciences and held that merely by charging a higher fee, an institution cannot be treated as a commercial institute.

Excess Amount Paid In Service Tax Can Be Adjusted Against The Short Payment In Education Cess: CESTAT

Case Title: M/s Paharpur Cooling Towers Ltd. Versus Commissioner of Service Tax, Kolkata

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the excess amount paid in service tax can be adjusted against the short payment in education cess.

Customs Broker Licence Can't Be Revoked On Mere Charge Of Mis–Declaration And Undervaluation Of The Illegal Imports: CESTAT

Case Title: Shyam Singh Versus Commissioner Custom

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the licence cannot be revoked on a mere charge of misdeclaration and undervaluation of illegal imports.

CESTAT Quashes Confiscation Of Goods, Imposition Of Redemption Fine, Penalty, Customs Duty Demand In Absence Of CLRI Report

Case Title: M/s. Benign International Versus Commissioner of Customs

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that it quashes confiscation of goods, imposition of redemption fines, penalties, and customs duty demands in the absence of the Central Leather Research Institute, Chennai (CLRI) Report.

Manufacture Of Barges, Cenvat Credit Available On Steel Used: CESTAT

Case Title: Shreeji Shipping Versus Commissioner of Central Excise & ST, Rajkot

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cenvat credit is allowable on steel materials used in the manufacture of barges.

CISF Lacked Clarity About Leviability Of Service Tax On The Security Services; CESTAT Quashes Penalty

Case Title: Commissioner of Central Excise & ST, Surat Versus Central Industrial Security Force

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the penalty on the Central Industrial Security Force (CISF) on the grounds that CISF lacked clarity about the leviability of service tax on the security services.

Fabrication Job With Help Of Labour Can't Be Manpower Recruitment Or Supply Agency Service: CESTAT

Case Title: Hitech Industries Versus C.S.T.-Service Tax – Ahmedabad

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that carrying out a job of fabrication with the help of labour cannot be classified as manpower recruitment or supply agency service.

Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT

Case Title: Bittu Travels Versus Commissioner of Central Excise & ST, Rajkot

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that exemption claim on service of rent-a-cab provided in Special Economic Zone (SEZ) to be supported by invoices.

Ishant Sharma's Engagement With The Kolkata Knight Riders Should Be Regarded As A Contract Of Employment Rather Than A Taxable Service: CESTAT

Case Title: Ishant Sharma Versus Commissioner of Central Excise and Service Tax

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Ishant Sharma's engagement with the Kolkata Knight Riders should be regarded as a contract of employment rather than a taxable service.

Shore Tank Receipt Quantity Of IOCL, BPCL, HPCL As Per Ex-Bond Bills Of Entry Are Basis For Calculation Of Customs Duty: CESTAT

Case Title: Indian Oil Corporation Limited Versus Commissioner of Customs, Kandla

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the shore tank receipt quantity of Indian Oil Corporation Limited (IOCL), Bharat Petroleum Corporation Limited (BPCL), and Hindustan Petroleum Corporation Limited (HPCL) as shown in ex-bond bills of entry is to be taken for calculation of the customs duty.

Registration Of The Premises Is Not A Precondition For Availment Of Cenvat Credit: CESTAT

Case Title: M/s Bechtel India Private Limited Versus Commissioner of Service Tax, Delhi

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the registration of the premises is not a precondition for availing of cenvat credit.

Mirror And Sari Guard, Part Of Final Product- Motorcycle, CESTAT Allows Cenvat Credit To Hero MotoCorp

Case Title: M/s Hero Motorcorp Ltd. Versus Commissioner of Central Excise, Delhi-III

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while allowing Cenvat Credit to Hero Motocorp, held that it is the statutory obligation of two-wheeler manufacturers to clear motorcycles from the factory with mirror assembly and sari guard.

Activity Of Collection, Cleaning, Segregation And Stacking Of Blasted Raw Magnesite Is Classifiable As 'Mining Services': CESTAT

Case Title: M/s. KRSS Manpower Service Versus Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of collection, cleaning, segregation, and stacking of blasted raw magnesite is classifiable under the category 'Mining Services'.

CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest

Case Title: Indian Oil Corporation Ltd. Versus C.C.E. & S.T.-Surat-ii

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has directed the excise duty refund to Indian Oil Corporation Ltd. (IOCL) paid under protest.

Physician Sample Sold To Distributor For Free Distribution To Doctors Covered Under Section 4(i)(a) Of Central Excise Act: CESTAT

Case Title: Sun Pharmaceuticals Industries Limited Versus C.C.E. & S.T.-Vadodara-ii

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that physician samples sold to distributors for free distribution to doctors are covered under Section 4(i)(a) of the Central Excise Act.

Pre-Fabricated Shelters, Towers Essential Ingredient Of Telecommunication Service: CESTAT Allows Cenvat Credit

Case Title: Tower Vision India Private Limited Versus Commissioner of Service Tax-Delhi

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that prefabricated shelters and towers are essential ingredients of telecommunication services and qualify as input services.

Waste, Gums, Fatty Acids Arising During Manufacturing Of Vegetable Oils Are Eligible For Excise Duty Exemption: CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that waste, gums, fatty acids, etc. arising during the course of the manufacture of vegetable oils are eligible for the excise duty exemption.

Transporters/Contractors Rendering Transport Services In Mines Cannot Be Said To Be GTA In Absence Of Consignment Note: CESTAT

Case Title: M/s. The Ramco Cements Limited Versus Commissioner of Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of a consignment note, transporters or contractors rendering transport services in mines cannot be said to be goods transport agencies (GTA).

No Demand Under CICS or CRCS Could Survive Against Works Contract Involving Composite Contracts Prior To 01.06.2007: CESTAT

Case Title: M/s. Mertho Constructions Versus Commissioner of Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that if works contract service was undertaken prior to June 1, 2007, involving contracts of composite nature, no demand under Commercial or Industrial Construction Service (CICS) or Construction of Complex Service (COCS) could survive.

Punjab Cricket Association Not Liable To Pay Service Tax Under The Head “Club or Association Service”: CESTAT

Case Title: M/s Punjab Cricket Association Versus The Commissioner of Central Excise, Chandigarh-I

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Punjab Cricket Association (PCA) is not liable to pay service tax under the heading “club or association service”.

CESTAT Quashes Service Tax Demand On Amount Received For Vessels To Dredging Corporation

Case Title: M/s. International Seaport Dredging Limited Versus Commissioner of GST and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on the amount received for the charter or hire of vessels by the Dredging Corporation of India (DCI).

CESTAT Quashes Service Tax Demand On Cost Towards Advertisements For Clients In Newspapers And Magazines

Case Title: M/s. Network Advertising Pvt. Ltd. Versus Commissioner of Service Tax-V, Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on costs towards advertisements for clients in newspapers and magazines.

Redemption Fine And Customs Duty Not Required To Be Paid When Goods Are Allowed To Be Re-Exported: CESTAT

Case Title: M/s. Goyal Trading Co. Versus Commissioner of Customs, Nhava Sheva

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that when the goods are allowed to be re-exported, neither the redemption fine nor duty is required to be paid. At the same time, the penalty is also not to be imposed on the importers.

Service Tax Rebate Can Be Allowed Subject To Receipt Convertible Foreign Exchange Against Each Invoice: CESTAT

Case Title: M/s. I Gate Global Solutions Ltd. Versus Commissioner of CGST

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that unless it is established that against every invoice convertible foreign exchange has been received, the rebate of service tax paid in respect of that invoice cannot be allowed to the exporter.

Activity Of Fitting Power Lens Into Spectacle Frames Does Not Amount To Manufacture, Excise Duty Demand Not Sustainable: CESTAT

Case Title: M/s. Medical Research Foundation Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of fitting power lenses into frames does not amount to manufacture, and the demand for excise duty is not sustainable.

Tax Claims Of The Govt. Extinguishes Post Approval Of Resolution Plan By NCLT: CESTAT

Case Title: Icomm Tele Ltd Versus Commissioner of Central Tax Puducherry - GST

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that all claims prior to the National Company Law Tribunal (NCLT) approval date of government authorities in relation to all taxes for which the appellant was liable to pay shall stand extinguished on the approval date.

No Service Tax Payable On Supply Of Water And Electricity To The Tenants: CESTAT

Case Title: GMR Hyderabad International Airport Ltd Versus Commissioner of Central Excise & Service Tax, Hyderabad - IV

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that there is no requirement to discharge any service tax on the supply of water and electricity to their concessionaires or tenants, who were paying for these two utility services on an actual basis plus a markup of 10%.

Recipient Of GTA Services Not Liable To Pay Service Tax Which Was Already Paid By Transport Agency: CESTAT

Case Title: Dhariwal Industries Limited Versus C.C.E. & C.-Anand

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that recipients of goods transport agency (GTA) services are not liable to pay service tax that was already paid by the transport agency.

Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT

Case Title: Solvay Specialities India Pvt Ltd Versus C.C.E. & S.T.-Surat-ii

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services that are in relation to pollution control in the factory are input services in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 and hence are eligible for Cenvat credit.

CENVAT Credit Availed On 'Banking And Financial Services' Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT

Case Title: Bangalore Housing Development & Investments versus Commissioner of Central Tax, Bangalore North

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT credit availed on 'banking and financial services' used in providing renting of immovable property is admissible.

Gelatin Mass Waste Generated During Manufacturing Is A Waste Product, Demand For Reversal Of CENVAT Credit Is Unsustainable: CESTAT

Case Title: M/s. Geltec Private Limited Versus The Commissioner of Central Excise

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the product “Gelatin Mass Waste” generated during the course of the manufacture of finished goods is a waste product.

Data Recovered From The Pen Drive Does Not Have Any Evidentiary Value To Prove Clandestine Clearance Of Silico Manganese: CESTAT

Case Title: Attitude Alloys (P) Ltd. Versus Commissioner of Central Excise, Bhubaneswar-II

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that data recovered from the pen drive does not have any evidentiary value to prove the clandestine clearance of silico manganese.

Hindustan Coca Cola Did Not Recover Excise Duty From Their Customers, Is Not Hit By The Bar Of Unjust Enrichment: CESTAT

Case Title: Hindustan Coca Cola Beverages Pvt. Ltd. Versus Commissioner of CGST & Central Excise, Bhiwandi

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Hindustan Coca-Cola did not recover excise duty from their customers and is not hit by the bar of unjust enrichment.

Mere Acceptance Of Re-Assessed Value And Payment By Assessee Not Be Sufficient To Confirm Allegations Of Under Valuation: CESTAT

Case Title: M/s River Side Impex Versus Commissioner (Preventive)

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mere acceptance of the re-assessed value and payment by the assessee will not be sufficient to confirm the allegations of undervaluation.

CESTAT Allows Cenvat Credit On Waste Treatment Services While Manufacturing Final Product

Case Title: UPL LTD. Versus C.C.E. & S.T.-VALSAD

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit on waste treatment services for the factory's waste treatment arising out of the manufacturing of the final product.

CESTAT Quashes Service Tax Demand On Transport Of Goods With Loading And Shifting From Private Railway Siding To Stacking Yard

Case Title: M/s Usha Martin Limited Versus Commissioner of Central Excise, Customs & Service Tax, Jamshedpur

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on the transport of goods with loading and shifting from private railway sidings to stacking yards.

Physician Samples Distributed Free Of Cost By Medicament Manufacturer, Excise Duty Payable On Transaction Value: CESTAT

Case Title: M/s Parker Robinson Private Limited Versus Commissioner of Central Excise, Kolkata VI

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that physician samples are not sold by affixing the MRP on them; the same has to be distributed free of charge by the medication manufacturer. In those circumstances, the excise duty is payable on transaction value.

Accumulated CENVAT Credit Of EOU Unit Can Be Transferred To DTA Unit After Exit Of EOU Status: CESTAT

Case Title: M/s. Super Auto Forge Ltd. Versus Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the accumulated CENVAT credit of export-oriented units (EOU) can be transferred to the Domestic Tariff Area (DTA) Unit after the exit of EOU status.

CESTAT Quashes Service Tax Demand On Liquidated Damages Against BHEL

Case Title: M/s. Bharat Heavy Electricals Limited Versus Commissioner of G.S.T. and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax on liquidated damages against Bharat Heavy Electricals Limited (BHEL).

No Service Tax Payable On Bank Guarantee Provided To Group Of Company: CESTAT

Case Title: M/s DLF Home Developers Limited Versus The Commissioner of Central Excise & Service Tax, Delhi-IV

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is leviable on the corporate guarantee provided by the appellant/assessee to various banks/financial institutions.

TDS Paid From Assessee's Own Account Can't Form Part Of Consideration Of Service Charges Paid To Overseas Service Provider, No Service Tax Payable: CESTAT

Case Title: FCI OEN Connectors Ltd Versus Commissioner of Central Tax, Cochin

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that the TDS amount paid to the Income Tax Department by the appellant from his own account cannot form part of the consideration of the service charges paid to the overseas service provider, and service tax is not payable.

Case Title: MTR Foods Pvt. Ltd. Versus C.C.E, Bangalore - I

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that “badam milk drink-ready to drink” is classifiable under CTH 2202 9030.

Case Title: Andhra Pradesh Technology Services Ltd Versus Commissioner of Central Tax Hyderabad - II

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that income such as the sale of tender forms, xeroxing and printing, and digital software and certificates are not covered under business auxiliary services.

Case Title: M/s. SNQS International Socks Private Limited Versus Commissioner of G.S.T. and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the services of procuring export orders from foreign buyers for manufacturers who supplied garments are not 'intermediary' services.

Case Title: M/s. MRF Limited Versus Commissioner of GST and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, MRF is entitled to a re-credit of cenvat credit if capital goods are put to use in the manufacture of final products.

Case Title: Holyland Marketing Pvt Ltd Versus Commissioner Of Customs (Import) Icd, Tughlakabad, New Delhi

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that canned pineapple slices' are classifiable under Customs Tariff Heading No. 0804.

Case Title: M/s. L.G. Electronics India Private Limited Versus Principal Commissioner of Customs

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, L.G. Electronics, is not entitled to claim the concessional rate of basic customs duty on the import of G-Watch.

CESTAT Affirms Seizure Of Unaccounted Gutka Stored In Godowns Without Any Documentation And Declaration

Case Title: M/s. Shreeraj Panmasala Pvt. Ltd. Versus Commissioner of Central Goods & Service Tax and Central Excise

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has affirmed the seizure of unaccounted gutka and stock of raw material stored in these godowns without any documentation or declaration.

Payment Under IPL Playing Contract, CESTAT Quashes Service Tax Demand Against Cricketer R. Ashwin

Case Title: R. Ashwin Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against cricketer R. Ashwin.

Fire Incidence Beyond Control Of ONGC Petro, CESTAT Allows Customs Duty Remission

Case Title: ONGC Petro Additions Limited Versus C.C.-Ahmedabad

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty remission on the goods that were destroyed as a result of the fire incident beyond the control of the assessee, ONGC Petro.

Hero Cycle Not Required To Pay Automobile Cess On E-Bike As It Was Already Paid At The Time Of Import: CESTAT

Case Title: M/s Hero Cycle Ltd. Versus Commissioner of CGST, Ludhiana

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Hero Cycle is not required to pay automobile cess on an e-bike as it was already paid at the time of import.

CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors

Case Title: M/s JCBL Limited, Unit-II Versus The Commissioner of Central Excise And Service Tax, Chandigarh-II

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has granted the excise duty exemption on special purpose bullet-proof armoured vehicles to Tata Motors.

Service Tax Not Payable When Public Funded Research Institutions Like IIT Receive Grants From Govt: CESTAT

Case Title: M/s. Indian Institute of Technology Versus Commissioner of GST and Central Excise

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable when publicly funded research institutions like IIT receive grants or aid from the government for conducting research or project work.

AAAR

Uttar Pradesh Jal Nigam Is Not A Local Authority: AAAR Denies Concessional Rate Benefit On Works-Contract Services

Appellant's Name: Indian Hume Pipes Company Ltd

The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) has held that Uttar Pradesh Jal Nigam (UPJN) is not a local authority and 18% GST is payable on the works-contract services.

Vouchers Are Neither Goods Nor Services, No ITC Available To Myntra: AAAR

Applicant's Name: Myntra Designs Private Limited

The Karnataka Appellate Authority of Advance Ruling (AAAR) has held that input tax credit (ITC) is not available on the vouchers and subscription packages procured by Myntra from third-party vendors.

Permit Issued By Forest Dept. For Coal-Transit Taxable As "Public-Administrative-Services": AAAR

Appellant's Name: Singareni Collieries Company Limited

The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that the permit issued by the forest department for coal transit is taxable as public administrative services.

18% GST Applicable On Services Of Project Management Consultancy Services: Maharashtra AAAR

Applicant's Name: M/s. Worley Services India Pvt. Ltd.

The Maharashtra Appellate Authority for Advance Ruling (AAAR) has ruled that project management consulting services are subject to 18% GST.

The two-member bench of D.K. Srinivas and Rajiv Kumar Mittal has upheld the AAR's ruling and observed that services provided through their professionals are in the nature of professional and technical services as the services provided require technically qualified and trained professionals and staff. Thus, the services provided by the appellant will merit classification under SAC 998349 with the description "Other technical and scientific services."

Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST: AAAR

The Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has ruled that hospitals must pay 5% GST when administering the COVID-19 vaccine.

The two-member bench of Sanjay Pant and M. Girija Shankar has observed that the administration of the COVID-19 vaccine is not an exempt supply as it is not covered under the definition of "healthcare services." Further held, it is a composite supply wherein the principal supply is the "sale of vaccines" and the ancillary supply is the "service of administering vaccines."

Movement Of Goods Between Branches In Different States Taxable Under 'Lease Rental Service': AAAR

Appellant's Name: CHEP India Private Limited

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the movement of goods between branches in different states is taxable under 'lease rental service'.

18% GST Payable On Target-Based Incentive Received By Intel Reseller: AAAR

Appellant's Name: M/s MEK Peripherals India Private Limited Versus

The Maharashtra Appellate Authority of Advance Ruling (AAAR), while upholding the Order of the AAR, ruled that 18% GST is payable on target-based incentives received by Intel resellers.

AAR

GST Exemption On Unbranded Broken Rice, 5% GST On Pre-Packaged And Labelled Ones: AAR

Applicant's Name: Tamal Kundu

The West Bengal Authority of Advance Ruling (AAR) has ruled that 5% GST is applicable on the supply of broken rice if supplied as “pre-packaged and labelled,", whereas no GST shall be payable on unbranded supply.

Olivol Body Oil Takes Care Of The Skin, And Doesn't Cure Skin, Attracts 28% GST: AAR

Applicant's Name: Indranil Chatterjee

The West Bengal Authority of Advance Ruling (AAR) has ruled that Olivol Body Oil takes care of the skin but does not cure it. Olivol Body Oil is covered under tariff heading 3304.

6% More GST Is Payable If Construction Services Are Not Under Affordable Residential Apartments: Kerala AAR

Applicant's Name: M/S. Palal Realty

The Kerala Authority Of Advance Ruling (AAR) has held that affordable residential apartments attract 1.5% GST. On the other hand, for residential apartments other than affordable ones, the rate of GST is 7.5%.

ITC Can't Be Availed On Test Drive Vehicle When Retained In Workshop As Replacement Vehicle: AAR

Applicant's Name: Sai Service Pvt. Limited

The Telangana Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.

18% GST Payable On Service of Charging Of Battery Of Electrical Vehicle: AAR

Applicant's Name: Chamundeshwari Electricity Supply Corporation Limited

The Karnataka Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on the service of charging the battery of an electrical vehicle.

Chocolate Peanut Chikkies Attracts 18% GST: AAR

Applicant's Name: Sirimiri Nutrition Food Products Private Limited

The Karnataka Authority of Advance Ruling (AAR) has held that Chocolate Peanut Chikkies attract 18% GST, whereas other chikkies attract 5% GST.

Fair Price Shops Supplying Essential Commodities To Ration Card Holders Are Not Liable To Charge GST To The State Government: West Bengal AAR

Applicant's Name: Chanchal Saha

The West Bengal Authority of Advance Ruling (AAR) has ruled that Fair Price Shops (FPS) supplying essential commodities, specifically Super Kerosene Oil (SKO), under the Public Distribution System (PDS) to ration card holders are not liable to charge GST to the State Government.

GST Not Payable On Out-Of-Court Settlement: AAR

Applicant's Name: TPSC (India) Private Limited

The Telangana Authority of Advance Ruling (AAR) has ruled that GST is not payable on the out-of-court settlement.

GST Payable On Services Of Loading And Unloading Of Imported Unprocessed “Toor” And “Whole Pulses” And “Black Matpe”: West Bengal AAR

Applicant's Name: Sona Ship Management Private Ltd

The West Bengal Authority of Advance Ruling (AAR) has held that GST is payable on services of loading and unloading of imported unprocessed "toor" "whole pulses" and "black matpe".

No Separate GST Registration Required For Each Type Of Business Services Carried From The Same Place Of Business: West Bengal AAR

Applicant's Name: Aesthetik Engineers Private Limited

The West Bengal Authority of Advance Ruling (AAR) has held that no separate registration is required for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.

Education Provided By Isha Yoga Center Ineligible For GST Exemption: AAR Karnataka

Applicant's Name: M/s Isha Founder

In a recent ruling, the Karnataka Authority For Advance Ruling bench has held that the education provided by Isha Yoga Center's residential school, Isha Samskriti, does not qualify for exemption under the Goods and Services Tax (GST) laws. The ruling came in response to an application filed by Isha Yoga Center seeking clarification on the applicability of GST exemption to its educational services.

Veterinary Instruments "AI Crate/Travis" Classified Under TI 7306, GST Applicable At 18%: GAAR

Name of Applicant: Kantaben Rameshbhai Chaudhari, Krishna Entperises

In a significant development, the Gujarat Authority Of Advance Ruling (GAAR) Bench has provided clarity on the classification and tax rate applicable to the veterinary instrument known as "AI Crate" or "Artificial Insemination Crate/Travis."

Gujarat AAR Rules It Lacks Jurisdiction On Supply of Goods And Services Matter in Madhya Pradesh

Name of Applicant: Pooja Construction Co

The Gujarat Authority for Advance Rulings (AAR) has ruled that it does not have jurisdiction to rule on a matter involving a supply of goods and services in Madhya Pradesh.

12% GST Payable On 'Solar Home Lighting System': AAR

Applicant's Name: R2V2 Technologies Private Limited

The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 12% GST is payable on solar home lighting systems.

Rapigro Is A Plant Growth Regulator, Attracts 18% GST: AAR

Applicant's Name: Jivagro Limited

The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that Rapigro attracts 18% GST.

Gold In Any Form Fails Pass Test Of Second-Hand Goods, Marginal Scheme Benefit Not Applicable: AAR

Applicant's Name: M/S. Best Money Gold Jewellery Ltd.

The Kerala Authority of Advance Ruling (AAR) has ruled that the benefit of the marginal scheme is not applicable to gold, as gold in any form fails to pass the test of second-hand goods.

GST Payable On Monthly Rental, Night Charges, Fuel On Mileage Basis In Availing Motor Vehicle Rental Services: AAR

Applicant's Name: Uttarakhand Civil Aviation Development Authority

The Uttarakhand Authority of Advance Ruling (AAR) has held that GST is payable on monthly rental, night charges, and fuel on a mileage basis when availing motor vehicle rental services.

GST Is Payable On Substance Use Disorder As It Is Out Of Ambit Of Health Care Services: Rajasthan AAR

Applicant's Name: M/S Sanjeevani Psychiatric Clinic

The Rajasthan Authority of Advance Ruling (AAR) has held that Goods and Service Tax (GST) is payable on substance use disorder as it is outside the ambit of health care services.

'Duty Credit Scrips' To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR

Applicant's Name: M/s. Kaveri Exports, TSAAR Order No.12/2023

The Telangana Authority of Advance Ruling (AAR) has ruled that "duty credit scrips" shall be excluded from the value of exempt supply.

Full Credit Available On GST Charge In The Tax Invoice Issued By The Supplier: AAR

Applicant's Name: M/s. Vedmutha Electricals India Private Limited

The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that full credit of the GST charge is included in the tax invoice issued by the supplier even if later commercial or financial credit notes are issued.

ITC Not Allowable On Construction Of Shed Using Prefabricated Technology: Telangana AAR

Applicant's Name: M/s. Sanghi Enterprises

The Telangana Authority of Advance Ruling (AAR) has held that input tax credit (ITC) is allowed for the construction of sheds using prefabricated technology.

Inter-State Supply Of Ambulances To Tripura Government Attracts 28% IGST: AAR

Applicant's Name: Raminfo Limited

The Telangana Authority of Advance Ruling (AAR) has held that the supply of ambulances to the Tripura government attracts 28% IGST as it is an interstate supply.

12% GST Payable On Accommodation Building Located Outside The Boundary Of The Religious Place: AAR

Applicant's Name: Nandini Ashram Trust

The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that GST is payable on accommodation buildings located outside the boundary of the religious place.

18% GST Payable On The Commission If Commission Is Deducted On The Bonus Amount As An Intermediary: AAR

Applicant's Name: M/s. Foodsutra Art Of Spices Private Limited

The Telangana Authority of Advance Ruling (AAR) has ruled that 18% of the commission will be deducted from the bonus amount as an intermediary.

GST Exemption On Architectural Consultancy Service Provided To Surat Municipal Corporation: AAR

Applicant's Name: Ajit Babubhai Jariwala

The Gujarat Authority of Advance Ruling (AAR) has held that the "Architectural Consultancy Service" provided to Surat Municipal Corporation (SMC) for the construction of SMIMER Hospital and College Campus is exempt from GST.

No GST On The Difference Between Purchasing, Selling Price Of Second Hand Gold Jewellery: AAR

Applicant's Name: White Gold Bullion Private Limited

The Karnataka Authority of Advance Ruling (AAR) has ruled that purchasing second-hand gold in the form of jewellery and parts of jewellery from unregistered individuals and selling it to registered or unregistered dealers after melting it in the form of lumps of gold cannot be subject to GST on the margin difference between the sale price and purchase price as stipulated in Rule 32(5) of the CGST Rules, 2017.

Supply Of Ice Cream From The Outlets Cannot Be Considered As Supply Of “Restaurant Services”: AAR

Applicant's Name: HRPL Restaurants P. Ltd.

The Gujarat Authority for Advance Ruling (AAR) has ruled that the supply of ice cream from the outlets cannot be considered as the supply of restaurant services.

Building And Fabricating Tipper Body If Chassis Is Owned, Supplied By The Customer Attracts 18% GST: Punjab AAR

Applicant's Name: Raj Agro AIDS

The Punjab Authority of Advance Ruling (AAR) has held that the building and fabricating of a tipper body if the chassis is owned and supplied by the customer attracts 18% GST.

Purchaser Is Not Entitled To ITC On The Purchases Made From The Seller Who Had Discharged Its Tax Liability: AAR

Applicant's Name: Vimal Alloys Ltd.

The Punjab Authority of Advance Ruling (AAR) has held that the purchaser is not entitled to claim Input Tax Credit (ITC) on the purchases made by it from the seller, who had discharged its tax liability.

GST Under Reverse Charge Mechanism Is Applicable On Services Of Renting Residential Premises as Guest House: AAR

Applicant's Name: Indian Metals and Ferro Alloys Limited

The Odisha Authority of Advance Ruling has held that GST under the reverse charge mechanism is applicable to services by way of taking residential premises on rent for use as its guest house.

5% GST Payable On RCM Basis On Purchase Of Tobacco Leaves/Bhukko From The Agriculturist: Gujarat AAR

Applicant's Name: M/s. JCP Agro Process P Ltd.

The Gujarat Authority for Advance Ruling (AAR) has ruled that 5% GST on reverse charge mechanisms (RCM) shall be applicable on the purchase of tobacco leaves/bhukko from the agriculturist.

28% GST Payable On Supply PVC Floor Mats For Cars: AAR

Applicant's Name: Manishaben Vipulbhai Sorathiya

The Gujarat Authority for Advance Ruling (AAR) has ruled that 28% GST is payable on the supply of PVC floor mats for cars.

The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the floor mats used for four-wheel motor vehicles (cars) supplied by the applicant are principally for use in motor vehicles.

Supply Of Goods To The Overseas Customer Is Neither A Supply Of Goods Nor A Supply Of Services: Karnataka AAR

Applicant's Name: Marubeni India Private Limited

The Karnataka Authority for Advance Ruling (AAR) has ruled that the supply of goods to an overseas customer is treated neither as a supply of goods nor as a supply of services.

Transaction Of Transfer/Sale Of One Of The Independent Running Business Divisions Attracts 18% GST: AAR

Applicant's Name: PICO2FEMTO Semiconductor Services Private Limited

The Karnataka Authority for Advance Ruling (AAR) has held that the transfer or sale of one of the independently running business divisions attracts 18% GST.

Supply Of The Aircraft Type Rating Training Is Exigible To GST: AAR

Applicant's Name: CAE Flight Training (India) Private Limited

The Karnataka Authority for Advance Ruling (AAR) has held that the supply of aircraft-type rating training is eligible for GST.

Salted, Flavoured Potato Chips, Chivda, Sev, Hing Bhujiya Attracts 12% GST: Gujarat AAR

Applicant's Name: Prajapati Keval Dineshbhai

The Gujarat Authority for Advance Ruling (AAR) has observed that 12% GST is applicable on salted and flavoring potato chips, chivda, sev, and hing bhujiya.

Readily Available Food, Beverages Sold Over Counter Is A Supply Of Goods, Does Not Qualify As “Restaurant Services”: Gujarat AAR

Applicant's Name: Ridhi Enterprise

The Gujarat Authority of Advance Ruling (AAR) has held that readily available food and beverages that are not prepared in the restaurant and sold over the counter are supplies of goods that are liable to GST and do not qualify as "restaurant services."

The two-member bench of Amit Kumar Mishra and Milind Kavatkar relied on the ruling of the Appellate Authority of Advance Ruling, Uttrakhand, pronounced in the case of M/s Kundan Mishthan, in which it was ruled that sales of sweets, namkeens, cold drinks, and other edible items from sweet shop counters will be treated as supplies of goods with applicable GST rates of the items being sold and input credit will be allowed on supplies.

Supply Of Sharpener Along With Pencils Is A Mixed Supply: Gujarat AAR

Applicant's Name: Doms Industries Pvt. Ltd.

The Gujarat Authority for Advance Ruling (AAR) has ruled that the supply of sharpeners along with pencils is covered under the category of "mixed supply."

The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that a mixed supply containing more than two supplies shall be treated as a supply of the particular supply that attracts the higher rate of tax in the mixed supply. The applicant is required to use the HSN code of the particular supply, which attracts a higher rate of tax among all the taxable supplies contained in a pack or box.

GST Exemption On Hiring Of Goods Transportation Vehicle By GTA: Chhattisgarh AAR

Applicant's Name: Prahallad Ray Rekhraj Agrawal Bazar Neora

The Chhattisgarh Authority for Advance Ruling (AAR) has ruled that GST is not payable on the hiring of goods transportation vehicles by the Goods Transportation Agency (GTA).

The two-member bench of Sonal K. Mishra and Rajesh Kumar Singh has observed that the service by way of giving on hire a means of transportation of goods to the applicant GTA is exigible for the nil rate of GST as stipulated under Notification number 12/2017-Central Tax (Rate) dated June 28, 2017. When no tax is payable, the question of taking any input tax credit does not arise.

Training, Coaching Services Does Not Come Under 'Educational Institution', No GST Exemption Available: Kerala AAR

Applicant's Name: Tutor Comp Info Tech Private Limited

The Kerala Authority for Advance Ruling (AAR) has ruled that training and coaching services do not come under the definition of "educational institution" to claim GST exemption.

The two-member bench of S.L. Sreeparvathy and Abraham Renn S has observed that institutions providing services by way of education as a part of the curriculum for obtaining a qualification recognised by any law for the time being in force and those engaged in providing education as a part of an approved vocational education course are covered by the definition of "educational institution."

No GST Payable On Afforestation Carried Out By Charitable Organisation: Gujarat AAR

Applicant's Name: M/s. Vikas Centre For Development

The Gujarat Authority for Advance Ruling (AAR) has held that the afforestation carried out by the charitable organisation is exempt from GST.

The two-member bench of Amit Kumar Mishra and Milind Kavatkar observed that the activities of mangrove plantations are covered under charitable activity. The applicant is registered under Section 12AA of the Income-tax Act, 1961, as a charitable trust, and thus the service of planting mangroves by the applicant is eligible for exemption from the payment of GST.

Medical Monitoring Services To Senior Citizens At Door Step Attract 18% GST: West Bengal AAR

Applicant's Name: Snehador Social & Health Care Support LLP

The West Bengal Authority for Advance Ruling (AAR) has ruled that services of regular medical monitoring, along with other logistical support, provided by the applicant to senior citizens at their doorsteps, attract 18% GST.

Supply Of Services For Right To Use Car Parking Space Attracts 18% GST: West Bengal AAR

Applicant's Name: Eden Real Estates Private Limited

The West Bengal Authority for Advance Ruling (AAR) has held that the supply of services for the right-to-use car parking spaces attracts 18% GST.

The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that the supply of services for the right to use a car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment services.

18% GST Payable On The Composite Supply Of Welding Services On Railway Tracks Along With Labour Services: West Bengal AAR

Applicant's Name: Purple Distributors Pvt. Ltd.

The West Bengal Authority of Advance Ruling (AAR) has ruled that the conversion of short weld rails (SWR) to long weld rails (LWR) by flash butt welding on the railway tracks along with the supply of labour services shall be treated as composite supplies.

Contract For Construction Of New Railway Siding Is Covered Under “Works Contract”, Attracts 12% GST: West Bengal AAR

Applicant's Name: Triveni Engicons Private Limited

The West Bengal Authority for Advance Ruling (AAR) has ruled that the contract for the construction of new railway siding is covered under the definition of a "works contract" and attracts 12% GST.

Treated Water Obtained From CETP Attracts 18% GST: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has observed that treated water obtained from the Common Effluent Treatment Plant (CETP) attracts 18% GST.

The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the applicant is also a common effluent treatment plant engaged in collecting, conveying, treating, and disposing of effluents from its member dyeing and bleaching units and obtaining water by the process of reverse osmosis. The treated water is not used for drinking purposes by the public at large but is supplied to industries for their use.

18% GST Payable On The Forest Permit Fee: Telangana AAR

Applicant: M/s Singareni Colleries Company Ltd.

The Telangana Authority for Advance Ruling (AAR) has held that 18% GST is payable on the forest permit fee.

The two-member bench of B.P. Naga Siva Kumari observed that the permit fees collected by the forest department are used by forest officials to monitor mining activity, assess the quantity and type of mineral being quarried, conduct surveys, and keep a constant eye on the movement of the produce, and are unrelated to social or farm forestry.

GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent: Karnataka AAR

Applicant's Name: Sree Subha Sales

The Karnataka Authority for Advance Ruling (AAR) has ruled that a pure agent is not liable to pay GST on reimbursement of compensation amounts paid to farmers and landowners.

The two-judge bench of M.P. Ravi Prasad and Kiran Reddy T. has ruled that reimbursement of land compensation amounts paid to farmers and landowners during the course of work is subject to GST if the applicant does not qualify as a pure agent.

Works Contract Services Of Construction Of Railway Under Bridge Exigible To 18% GST: Karnataka AAR

Applicant's Name: S K Swamy and Company

The Karnataka Authority of Advance Ruling (AAR) has ruled that Indian Railways' contract services for the construction of the railway under the bridge are subject to 18% GST.

GST ITC Available On Trading Of Meat Products, Packed Cold Cuts Spices, Masala Powder: Karnataka AAR

Applicant's Name: Meat Mart Unit of the New Bangalore Ham Shop

The Karnataka Authority for Advance Ruling (AAR) has ruled that the GST Input Tax Credit (ITC) is available for the trading of meat products, packed cold cuts, spices, and masala powder.

The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that input tax credit has to be availed of in terms of sections 16 and 17 of the CGST Act 2017 read with Rule 42 of the CGST Rules 2017.

5% GST Payable On Pre-Packaged And Labelled Jaggery: Karnataka AAR

Applicant's Name: Prakash and Company

The Karnataka Authority of Advance Ruling (AAR) has held 5% GST on pre-packaged and labeled jaggery.

Setting-Up Naval Communication Network By Subcontractor For BSNL, Attracts 12% GST: Maharashtra AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 12% GST is applicable on setting up the Naval Communication Network as a subcontractor for the Indian Navy on behalf of Bharat Sanchar Nigam Limited (BSNL).

Incentives Received Under “Atma Nirbhar Gujarat Sahay Yojna” Can't Be Considered As Subsidy, GST Applicable: Gujarat AAAR

GUJ/GAAAR/APPEAL/2023/07

The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that incentives received under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government could not be considered subsidies, and GST is applicable.

5% GST Applicable On Value Of Part Of Gold Retained For Job Work: West Bengal AAR

Applicant's Name: Aabhushan Jewellers Pvt. Ltd.

The West Bengal Advance Ruling Authority (AAR) has ruled that the value of 10 grams of gold is included in the value of job work services and is subject to 5% GST.

GST Exempted On Services Of Milling Of Food Grains Into Flour To Govt. Of West Bengal For PDS: AAR

Applicant's Name: Somnath Flour Mills

The West Bengal Authority of Advance Ruling (AAR) has ruled that services by way of milling food grains into flour (atta) and supplying it to the Food & Supplies Department, Govt. of West Bengal, for distribution under the Public Distribution System, are eligible for GST exemption.

GST Exempted On Bouquet Made With Dry Parts Of Plants, Foliage, And Branches Of Plant: AAR

Applicant's Name: Shopinshop Franchise Pvt. Ltd.

The West Bengal Authority of the Advance Ruling (AAR) has observed that bouquets made with dry parts of plants, such as foliage, flower buds, grasses, and branches of plants, are exempt from GST.

Selling Of Alcoholic Liquor For Human Consumption Is A “Non-Taxable Supply”: AAR

Applicant's Name: Karnani FNB Specialities Ltd.

The West Bengal Authority for Advance Ruling (AAR) has observed that the activities of selling alcoholic liquor for human consumption by the applicant would be treated as a "non-taxable supply" and therefore fall under the category of "exempt supply" under the GST Act.

Supply Of Ready To Eat And Ready To Cook Food Products Attracts 18% GST: Karnataka AAR

Applicant's Name: SATS Food Solutions India Private Limited

The Karnataka Authority for Advance Ruling has ruled that 18% GST is applicable on the supply of ready-to-eat and ready-to-cook food products.

The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that all kinds of food mixes, including instant food mixes, soft drink concentrates, Sharbat, the betel nut product known as "Supari," sterilized or pasteurized millstone, ready-to-eat packaged food, and milk containing edible nuts with sugar or other ingredients, attract 18% GST.

GST Payable On Additional Surcharge Collected From Open Access Consumer Under Electricity Act: AAR

Applicant's Name: Chamundeshwari Electricity Supply Corporation Limited

The Karnataka Authority for Advance Ruling (AAR) has held that the additional surcharge collected from open-access consumers as per Section 42 of the Electricity Act, 2003, is taxable under the GST Act.

The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that Chamundeshwari Electricity Supply Corporation Limited cannot be considered either a "governmental authority" or a "local authority."

Supply Of Prepackaged And Labelled Rice Upto 25 Kgs, To The Factory Of Exporter Attracts 5% GST: Haryana AAR

Applicant's Name: D D International Pvt. Ltd.

The Haryana Authority of Advance Ruling (AAR) has held that 5% GST is applicable on supplies of prepackaged and labelled rice up to 25 kg to the factory of the exporter.

The two-member bench of Sunder Lal and Kumud Singh has observed that the legislature's intention is that the supply of rice in packets of up to 25 kg, which are duly pre-packaged and labelled as per the Legal Metrology Act, 2009, and the rules made thereunder, is a taxable event and it's not an exempted or nil-rated supply.

Services Provided By Branch Office To Head Office And Vice Versa Will Attract GST: AAR

Applicant's Name: Tvl.Profisolutions Private Limited

The Tamil Nadu Authority for Advance Ruling (AAR) has held that the services, including those of common employees of a person, provided by branch offices to the head office and vice versa, each having a separate GST registration, will attract GST.

Wooden Ice Cream Sticks And Spoons Exigible To 12% GST: AAR

Applicant's Name: Ragu Packaging

The Karnataka Authority of Advance Ruling (AAR) ruled that 12% GST is exigible on wooden ice cream sticks and wooden ice cream spoons.

12% GST Applicable On Renting Residential Dwelling Units On Monthly Rental Basis: Karnataka AAR

Advance Ruling No. KAR ADRG 34/2023

The Karnataka Authority of Advance Ruling has held that 12% GST is applicable to renting residential dwelling units on a monthly rental basis.