Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable.

Balloons Used For Decorations Outside The Purview Of Requirement To Satisfy BIS Registration, CESTAT Set Aside Confiscation Order

Case Title: M/s. Bubbly Balloons Versus The Commissioner of Customs

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the order passed by the original authority confiscating the goods and directing their re-export.

Pump For Lotion Dispenser Is Not Scent Spray Or Toilet Spray, Classifiable Under CTH 84248990: CESTAT

Case Title: Principal Commissioner of Customs, New Delhi Versus M/s. Aptar Pharma India Pvt. Ltd.

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Pump for Lotion Dispenser is held to be covered under CTH 84248990, being the pumps meant not only for displacing the liquid or lotion but for simultaneously dispersing the same.

MRP Based Assessment Is Applicable Only To Mineral Water, Aerated Water And Not To Packaged Drinking Water: CESTAT

Case Title: M/s.Sree Gokulam Food and Beverages Pvt. Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MRP-based assessment is applicable only to mineral water and aerated water and not to packaged drinking water.

Service Tax Can't Be Fastened Without Identifying Specific Service Provided And Consideration Received: CESTAT

Case Title: Kuoni Travel India Pvt Ltd. Versus Pr. Commissioner of Central Excise

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be fastened without identifying the specific service provided and consideration received or to be received.

Printing Activity Does Not Amount To 'Manufacture', Excise Duty Demand Unsustainable: CESTAT

Case Title: M/s.Chromaprint (India) Pvt. Ltd. Versus The Commissioner of GST & Central Excise

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of printing done by the appellant does not amount to 'manufacture', so the demand for excise duty, interest, and the penalties imposed cannot be sustained.

“Commission” Is distinguishable From “Incentive”, No Service Tax Can Be Levied On “Incentive”: CESTAT

Case Title: Wig Air Freight Pvt. Ltd. Versus The Commissioner of Central Goods and Service Tax, New Delhi

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on “incentives”.

Services Of Planning Travel Itinerary Of Clients Classified As “Air Travel Agent” And Not Under Business Support Service: CESTAT

Case Title: M/s. International Travel House Pvt. Ltd. Versus Commissioner of Service Tax

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services for planning travel itineraries for clients are classified as “air travel agents” and not under business support services.

Excise Duty Not Payable On Waste And Scrap Of Packing Material Of Inputs If Travels Beyond Show-Cause Notice: CESTAT

Case Title: Commissioner of Central Excise, Aurangabad Versus M/s Skoda Auto Volkswagen India Pvt. Ltd.

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on waste and scrap packing material of inputs, and demand is not sustainable if it has travelled beyond the show-cause notice.

In Absence Of Service Recipient And Service Provided Service Tax Can't Be Demanded And Confirmed: CESTAT

Case Title: Rajasthan State Road Transport Corporation Versus Joint Commissioner Of Central Excise And Service Tax, Jaipur

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of such service recipient and service provided service tax cannot be demanded and confirmed.

Remuneration Paid To Whole-Time Directors As Commission Based On Profit Doesn't Attract Service Tax: CESTAT

Case Title: Gujarat Guardian Ltd. Versus C.C.E-Bharuch

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax.

Advertisement Expenses Incurred By Dealers Not To Be Included In Assessable Value For Payment Of Excise Duty: CESTAT

Case Title: Suzuki Motorcycle India Private Limited Versus Commissioner of Central Excise

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the advertisement expenses incurred by the dealers on their own accord are not to be included in the assessable value for the purpose of payment of excise duty.

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that no service tax is payable on installations on CNG kits in the absence of separate invoices.

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Case Title: M/s. Akbar Travels of India (P)Ltd. Versus Commissioner of Central Goods and Service Tax

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that commission shared by the head office with a branch office of the same entity is not taxable.

Advisory Support Service Relating To Software Falls Within Service By Software Engineer: CESTAT

Case Title: Yamaha Motor Solutions India Pvt. Ltd. Versus CCE

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer.

Illegal Actions Of Importer Firms Subsequent To Cargo Clearance From Customs Station Does Not Make Customs Broker Liable: CESTAT

Case Title: M/s R.P. Cargo Handling Services Versus Commissioner of Customs (Airport & General)

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the illegal actions of the importer firms subsequent to the clearance of the cargo from the Customs Station do not attract a violation on the part of the Customs Broker.

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT

Case Title: Gujarat Energy Transmission Corporation Limited Versus Commissioner of Central Excise & ST, Anand

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited (GETCO) to service recipients.

Dept. Not Authorised To Retain Service Tax Paid Which Is Otherwise Not Payable, CESTAT Directs Refund With 12% Interest

Case Title: M/S. Indore Treasure Market City Pvt Ltd. Vs. Commissioner Of Central Goods And Service Tax And Central Excise, Indore

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there is a lack of authority to collect such service tax by the appellant. It would not give the Department authority to retain the amount paid, which otherwise was not payable by the appellant. Nothing may act as an infringement on the right of the appellant to demand a refund of payments made by them under the mistaken notion.

Service Tax Demand Not Sustainable Merely On The Basis Of Form 26AS Issued By Income Tax Department: CESTAT

Case Title: M/s Rishu Enterprise Versus Commissioner of CGST & Excise, Dibrugarh

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that merely on the basis of Form 26AS issued by the Income Tax Department, the demand of Service Tax is not sustainable against the appellant.

Mere Factum Of Two Set Of Invoices Not Sufficient To Prove Charge Of Clandestine Removal: CESTAT

Case Title: M/s. Sharda Rerollers Private Limited Versus Commissioner of CGST

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a mere factum of two sets of invoices is not sufficient to prove the charge of clandestine removal.

CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company

Case Title: M/s. Kalyan Jewellers India Limited Versus Commissioner of Central Tax & Central Excise, Cochin

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit of service tax paid on the services provided by M/s Oriental Insurance Co., Ltd., to the appellant, Kalyan Jewellers.

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT

Case Title: M/s.Jubilant Motor Works (South) Pvt. Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.

UCO Bank Eligible For Cenvat Credit Of Service Tax Paid On Telephone Bills In Respect Of Telephones Installed At Employees' Residence: CESTAT

Case Title: M/s. UCO Bank Versus Commissioner of Service Tax

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that UCO Bank is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees.

Rejection Of Value Declared On Bill Of Entry Is A Serious Act, Should Be Supported By Evidence: CESTAT

Case Title: Deeplalit Enterprise P. Ltd. Versus C.C.-Ahmedabad

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that rejection of value declared on a bill of entry is a serious action that should be supported by compelling provision, evidence, and justifiable reasons.

Obligation Of CHA Cannot Be Stretched To Undertake Background Check Of Client, Revoking Customs Brokers License Not Sustainable: CESTAT

Case Title: World Line Cargo Movers Versus Commissioner Of Customs

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the obligation of the Customs House Agent under Section 13(e) of the CHALR, 2004 cannot be stretched to it being obliged to undertake a further background check of the client.

CESTAT Quashes Excise Duty Demand Against Pepsico Scrap-Veg-Refuse Arising From Manufacture Of Exempted Goods

Case Title: M/s Pepsico India Holdings Pvt Ltd Versus Commissioner of Central Excise & Service Tax, Chandigarh-I

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the excise duty demand against Pepsico Scrap-Veg-Refuse arising from the manufacture of exempted goods.

Race Promotion Contract Between Formula One World Championship And Jaypee Sports Is Not Franchise Agreement, No Service Tax Payable: CESTAT

Case Title: M/s Jaypee Sports International Ltd. Versus Commissioner of Central Excise & CGST, Noida

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the race promotion contract between Formula One World Championship (FOWC) and Jaypee Sports (JSIL) is not a franchise agreement, and no service tax is payable.

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT

Case Title: Dix Engineering Projects Services Pvt. Ltd. Versus The Commissioner of Central Excise

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Case Title: M/s SMS Ltd. Versus Commissioner of Central Excise & Service Tax

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Case Title: M/s SMS Ltd. Versus Commissioner of Central Excise & Service Tax

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.

Larger Period Of Limitation Not Applicable Where De-Bonding Was Done After Verification, Issuance Of No Dues Certificate: CESTAT

Case Title: Contacare Ophthalmics and Diagnostics Versus Commissioner of Central Excise & ST, Vadodara-i

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that where debonding was done after verification by Central Excise and issuance of a no-dues certificate, the larger period of limitation cannot apply.

In Absence Of Consignment Note, Services Cannot Be Considered As GTA Services, Service Tax Not Sustainable: CESTAT

Case Title: Mr. Sitaram Jaggnath Prasad Sihotia Versus Commissioner (Appeals), Customs, Central Excise & CGST, Jaipur

The Delhi Bench of Customs, Excise, and Service Tax (CESTAT) has held that in the absence of a consignment note, services cannot be considered GTA services, and the demand for service tax under the category of “goods transport agency” does not sustain.

Service Recipient In India Not Liable To Pay Service Tax When PE Of Foreign Service Provider Exists In India: CESTAT

Case Title: Kiran Gems Pvt. Ltd. Versus C.C.E. & S.T.-Surat-i

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that under the purview of Section 66A of the Finance Act, 1994, when a permanent establishment of the foreign service provider exists in India, the recipient of service in India cannot be made liable to pay service tax under the reverse charge mechanism.

CESTAT Quashes Service Tax Demand Against HSBC Electronic Data Processing India On Back Office Support Services Exported To Its Group Entity

Case Title: HSBC Electronic Data Processing India Private Limited Versus Commissioner of Central Tax Rangareddy – GST

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against HSBC Electronic Data Processing India on back office support services exported to its group entity.

Adjudication Order Can't Travel Beyond Show Cause Notice: CESTAT

Case Title: Faze Three Limited Versus C.C.E & S.T.-Silvasa

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the adjudication order cannot travel beyond the scope of a show cause notice.

Dept. Not Empowered To Retain Amount Deposited Under-Protest: CESTAT

Case Title: M/s Jalan Con Cast Ltd. Versus Commissioner of Central GST & Central Excise

The Allahabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited during the pendency of adjudication proceedings or investigation is in the nature of deposit made under-protest or pre-deposit and therefore principles of unjust enrichment would not be attracted.

Design Work Of Slaughter House Established For Kolkata Municipal Corporation Covered Under Article 243W, No Service Tax Payable: CESTAT

Case Title: Commissioner of CGST & Central Excise, Lucknow Versus M/s Meatek Food & Machineries India Pvt. Ltd.

The Allahabad Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the design work of slaughterhouses established for Kolkata municipal corporations is covered under Article 243W of the Constitution of India, and no service tax is payable.

Pair Of Bra Cups Are Used For One Brassier, Customs Duty Is To Be Charged On Value Of Pair: CESTAT

Case Title: M/s. Lovable Lingerie Ltd. Versus The Commissioner of Customs (Appeals)

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that if a pair of bra cups is used for one brassier, customs duty is to be charged on the value of the pair.

CESTAT Quashes Service Tax, Interest And Penalty On Virgin Atlantic Airways On Passenger Service Fee, Airport Taxes

Case Title: M/s Virgin Atlantic Airways Ltd. Versus Commissioner of Central Excise, Delhi II

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax, interest, and penalty on Virgin Atlantic Airlines passenger service fees and airport taxes.

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT

Case Title: M/s.White N White Minerals Pvt. Ltd. Versus Commissioner of Central Goods & Service Tax and Central Excise

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of a consignment note, transport services cannot be considered goods transport agency (GTA) services.

CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty

Case Title: Rakesh Luthra Versus Commissioner of Customs

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ordered the absolute confiscation of gold smuggled without the payment of customs duty.

ONGC Not Liable To Pay Service Tax On Consideration For Right To Use Natural Resources: CESTAT

Case Title: M/s.Oil and Natural Gas Corporation Ltd. Versus The Commissioner of GST& Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Oil and Natural Gas Corporation Ltd. (ONGC) is not liable to pay service tax on consideration for the right to use natural resources.

Make My Trip, A Facilitator Between Hotel And Customer, Entitled To Claim Benefit Of Abatement Notifications: CESTAT

Case Title: M/s Make My Trip (India) Private Limited Versus Additional Director General, Directorate General of GST Intelligence

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.

Goods Used In Fabrication Of Structures Embedded To Earth To Be Treated As 'Inputs': CESTAT Allows Cenvat Credit To SAIL

Case Title: M/s Steel Authority of India Limited Versus Commissioner of CGST & Central Excise, Bolpur

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit to the Steel Authority of India Limited (SAIL).

Mere Mentioning Of Wrong Address Of Service Provider Is Procedural Defect, Cenvat Credit Can't Be Denied: CESTAT

Case Title: M/s. Modiline Travel Services Pvt. Ltd. Versus Commissioner of Service Tax

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the mere mention of the wrong address is a procedural defect and CENVAT credit cannot be denied.

No Service Tax Chargeable Under Security Agency Services: CESTAT

Case Title: Superintendent of Police Versus Commissioner of Central Goods and Service Tax, Excise and Customs - Indore

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is chargeable under security agency services.

Service Tax Not Payable On Demat Or Depository Charges: CESTAT

Case Title: V S E Stock Services Ltd. Versus C.C.E. & S.T.-Vadodara-ii

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on demat or depository charges collected from sub-brokers.

Tamil Nadu State Transport Corporation Is State Transport Corporation, Do Not Fall Under Definition Of Rent-A-Cab Scheme Operator: CESTAT

Case Title: M/s. Tamil Nadu State Transport Corporation (Salem) Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Tamil Nadu State Transport Corporation is a state transport corporation and does not fall under the definition of a rent-a-cab scheme operator.