service tax Archives | Page 4 of 4

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT | Can lease rentals arising out of use and occupation of a cold storage unit be categorised as ‘Operational Debt’ under S. 5(21) I&B Code? Find out Tribunal’s ruling

National Company Law Appellate Tribunal (NCLAT): A Coram of Venugopal M. (Judicial Member) and Shreesha Merla (Technical Member), while addressing the present company

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Appellant not liable to pay Service Tax under the Head “Franchise Services” on activity of granting license to third party; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member),

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Company providing service to member companies without consideration not liable to service tax under Business Auxiliary Service (BAS)

Suchita Shukla, Editorial Assistant has put this story together

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi (Judicial Member) and Anil G. Shakkarwar (Technical Member)

Case Briefs High Courts

Sikkim HC | Court refuses to condone delay where application drafted in haphazard manner and with nary a care to detail or explanation

Sikkim High Court: A Division Bench of Vijai Kumar Bist, CJ and Meenakshi Madan Rai, J. dismissed a writ petition filed against the

Case Briefs High Courts

Bom HC | ‘Dominant user’ of construction in question to be seen while considering application of Section 65 (2-b) of Finance Act, 1994

Bombay High Court: S.C. Dharamadhikari and M.S. Karnik, JJ., dismissed an appeal filed against the order passed by Central Excise and Service Tax

Case Briefs High Courts

SCC Times

service tax

NCLAT | Can lease rentals arising out of use and occupation of a cold storage unit be categorised as ‘Operational Debt’ under S. 5(21) I&B Code? Find out Tribunal’s ruling

CESTAT | Appellant not liable to pay Service Tax under the Head “Franchise Services” on activity of granting license to third party; Tribunal allows appeal

CESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice

Sikkim HC | Court refuses to condone delay where application drafted in haphazard manner and with nary a care to detail or explanation

Bom HC | ‘Dominant user’ of construction in question to be seen while considering application of Section 65 (2-b) of Finance Act, 1994

No limitation on action for refund of service tax paid under wrong impression: Delhi HC

Statutory machinery clearly computing all components of the levy is a precondition to levying of tax

Service Tax demand notice on Saurav Ganguly, quashed

Rule 5-A(2) of Service Tax Rules, 1994 struck down as ultra vires the Finance Act, 1994

No service tax can be levied on indivisible Works Contracts prior to June 1, 2007