Tag Archives: Cestat judgments

No Service Tax on Rent from bullock Carts with Tyres & without bullocks or driver used in Sugarcane Transportation

By | March 5, 2020

Bhaurao Chavan SSK Ltd Vs C.C.E. & S.T (CESTAT Mumbai) Service Tax Appeal No. 89896 of 2018 25/02/2020 FULL TEXT OF THE CESTAT JUDGEMENT This appeal has been filed challenging the order dated 18.09.2018 passed by the Commissioner (Appeals) of CGST, Nashik in Order-in-Appeal No. NSK/EXCUS/000/APPL/310/18-19. 2. The issue involved is whether the appellants are liable… Read More »

No Service Tax on Membership Fees paid by Member to Club/Association

By | March 5, 2020

Confederation of Indian Industry Vs Commissioner of C.E. & S.T (CESTAT Chandigarh) Appeal No. ST/1207/2011 -[DB] 22/01/2020 FULL TEXT OF THE CESTAT JUDGEMENT The appellant is in appeal against the impugned order demanding service tax under the category of ‘Club & Association Service’ in terms of Section 65 (25a) of the Finance Act, 1994 for the… Read More »

Cenvat Credit can be utilised for payment of Service Tax on reverse charge basis

By | March 5, 2020

Sahara India TV Network Vs C.C.G.ST. (CESTAT Mumbai)  Service Tax Appeal No. 88789 of 2018 25/02/2020 FULL TEXT OF THE CESTAT JUDGEMENT This Appeal has been filed from the order dated 28.03.2018 passed by the Commissioner of CGST and Cx.(Appeals-III), Mumbai in Order-in-Appeal No. NA/GST A-iii/MUM/609/17-18. 2. The issue to be decided is Whether the Appellant… Read More »

Casino vessels classifiable as ‘passenger ship’ and not as‘pleasure boats’

By | March 5, 2020

Commissioner of Central Excise Vs Vijai Marine Services (CESTAT Mumbai) Excise Appeal No: 86759 of 2016 1/11/2019 FULL TEXT OF THE CESTAT JUDGEMENT In this appeal we are called upon to resolve the dispute in classification of ‘MV Royale Floatal’, a vessel manufactured by M/s Vijai Marine Services in which Revenue is aggrieved by order-in-original no.… Read More »

Right to collect parking fees is nothing but a consideration liable to Service Tax

By | March 4, 2020

MGF Event Management Vs CCE (CESTAT Delhi) Service Tax Appeal No. 53191 of 2014 03/02/2020 FULL TEXT OF THE CESTAT JUDGEMENT The present appeal has been filed against the impugned Order-in-Original whereby the learned Commissioner has confirmed service tax demand of Rs. 2,47,31,755/- besides demanding interest and imposing penalties under different Sections 25, Section 78… Read More »