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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services List of Services under Reverse Charge Classification Scheme for Services Under GST Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017
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STO 2016 CESTAT 41
[Date of Order: 2016-02-08]

Demand: Clearance of goods without issuing challans or invoices and without payment of service tax: Demand has been confirmed only on the basis of the record found in the computer of the appellant and these entries have been made by the computer operator on the instructions of Shri A.P. Gandhi who also filed an affidavit that he has directed to make entries who also filed complaint with the department against the appellant: Department has not come up with any clear evidence to controvert the affidavit filed by Shri A.P. Gandhi. Further, no investigation has been conducted at the end of the parties on whose behalf, the appellant did job work and no investigation was conducted at the end of the transporter. Therefore, the revenue has failed to come up with clear evidence against the appellant to demand the service tax.

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STO 2016 CESTAT 29
[Date of Order: 2016-02-08]

Cenvat Credit: Input Service: Cenvat credit in respect of Security Services provided to the residential colony is not admissible.

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STO 2016 CESTAT 18
[Date of Order: 2016-02-08]

Penalty: Non payment of service tax: Failure to discharge the service tax liability on account of financial crisis can be treated as reasonable cause for the purpose of Section 80.

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STO 2016 CESTAT 132
[Date of Order: 2016-02-04]

Refund: Accumulated credit: Input Service: Prior to 01.04.2011 definition of Input Service was wide and it included all activities relating to business: Refund admissible.

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STO 2016 CESTAT 47
[Date of Order: 2016-02-04]

Refund: Limitation: Appellants not required to pay service tax: Refund claimed of such tax paid: Limitation under Section 11B not applicable.

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STO 2016 CESTAT 21
[Date of Order: 2016-02-04]

Refund: Output Services: Information Technology Service: Without questioning the credit taken, the eligibility to refund cannot be questioned: Refund admissible to respondents.

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STO 2016 CESTAT 1
[Date of Order: 2016-02-04]

Cenvat Credit: Input Service: Credit on Sales Commission: An Explanation inserted in a Section/Rule, is generally to explain the meaning of the words contained in the Section/Rules. Sometimes, the Explanation may be inserted to clarify a doubtful point of law, which would be effectively retrospectively. In the present case, the expressions in the Explanation as inserted by Notification No. 2/2016-CX-(NT), dt.03.02.2016 (supra), make it clear that it is for explaining the meaning of clause 'sales promotion' in the context of Rule 2(l) of the Rules, 2004. It is to provide an additional support to the dominant object of the word 'sales promotion' in Rule 2(l) in order to make it meaningful and purposeful. The language of the Explanation is consistent with Board Circular to the benefit of the Assessee and it would be effective retrospectively.

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STO 2016 CESTAT 59
[Date of Order: 2016-02-03]

Refund: Rejection on the ground that premises were not registered when the invoice for service was issued: Refund cannot be rejected on a technical ground.

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STO 2016 CESTAT 102
[Date of Order: 2016-02-02]

Refund: Services used for export of goods: Limitation: Relevant date would be the date of receipt of consideration(FICR).

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STO 2016 CESTAT 27
[Date of Order: 2016-02-01]
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STO 2016 CESTAT 2
[Date of Order: 2016-02-01]

Personal Penalty: Section 78A of the Finance Act, 1994 cannot be invoked by the Revenue for any aberrations by the assessee prior to 10.05.2013.

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STO 2016 CESTAT 32
[Date of Order: 2016-01-29]

Refund: Unjust enrichment: Merely because amount was shown as expenditure, it cannot be said that burden was passed on: Certificate issued by Chartered Accountant was also required to be considered: Refund admissible as appellants proved that incidence was not passed on by them.

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STO 2016 CESTAT 11
[Date of Order: 2016-01-29]

Non payment: Revenue Neutral: Cenvat Credit admissible: When the appellant can take credit and utilize it further for the payment of tax, naturally they would not get any benefit by not paying such a tax and attract penal provisions of the law: Extended period could not have been invoked.

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STO 2016 CESTAT 76
[Date of Order: 2016-01-28]

Cenvat credit: Credit denied on the suspicion that amount of commission paid to sub brokers is more than amount received by the appellants as commission: There is no evidence to elevate such suspicion to a level to come to an inference that the higher commission (than the commission received by the appellant) was paid to sub-brokers in respect of goods other than the goods for which it received commission from its clients.

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STO 2016 CESTAT 26
[Date of Order: 2016-01-28]

Penalty: Non Payment of Service Tax: Service tax on hiring of machines collected from some customers, not deposited with Government Exchequer: Contention that Supply of Tangible Goods service was new not acceptable: Penalty rightly imposed.

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STO 2016 CESTAT 5
[Date of Order: 2016-01-28]

Banking & Other Financial Services: Credit Card Service: Banks retaining certain amount payable to merchants: Such amount cannot be treated as charges collected by banks from credit card holders: Larger Bench decision covers the issue in favour of appellants.

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STO 2016 CESTAT 146
[Date of Order: 2016-01-27]

Refund: Rule 5 of CCR, 2004: Input Services: Period involved is prior to 01-04-2011 when the definition of input services had a wide ambit covering all most all services relating to business of manufacture/providing of output services.

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STO 2016 CESTAT 58
[Date of Order: 2016-01-22]

Penalty: It is not in dispute that the service tax along with interest was paid immediately on pointing out by the department: Section 73(3) no notice should have been issued: Penalty set aside.

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STO 2016 CESTAT 54
[Date of Order: 2016-01-21]

Cenvat credit: Appellant is entitled to take credit for payment of outward transportation of goods.

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STO 2016 CESTAT 51
[Date of Order: 2016-01-21]

Penalty: Liability under reverse charge mechanism: Entitlement to cenvat credit: Revenue neutrality: No penalty imposable.

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