Service Tax Classification |
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Case Laws Related |
STO 2013 CESTAT 599
Classification: Services received from abroad prior to 18.4.2006: Irrespective of the dispute of classification, any demand prior to 18.4.2006 for services received from abroad prior to 18.4.2006 not sustainable.
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STO 2013 CESTAT 178
Stay: C&F Agent Service: Business Auxiliary Service: Overlapping of period in the identical OIO in the case of same assessee which is pending decision before Tribunal, in that case services classified under BAS and in the present demand service classified under C&F: Stay granted.
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STO 2013 CESTAT 184
Classification: Authority mis-interpreted the classification of goods rendered by Larger Bench: Matter remanded. |
STO 2013 CESTAT 62
Service Tax: Demand: Stay: whether the activity of designing, manufacturing, commissioning and testing of signaling system and telecom systems for the railways would attract service tax or not: Contrary decisions: Stay granted.
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STO 2013 CESTAT 129
Demand: Respondents providing bed rolls in train: Service treated as Support Service of Business: Commissioner (A) changed the service to Business Auxiliary Service: Department seeking stay against Order passed by Commissioner (A): Stay rejected as the Commissioner (A) has upheld the demand of service tax, interest and penalties. |
STO 2012 CESTAT 318
Classification: Product classified as “fertilizer” by the appellants, Revenue intends to classify it as “plant growth regulator”: Appellants did not bring evidence to show parity between their product & the product manufactured by another manufacturer in whose case Commissioner (Appeals) upheld classification of the product as “fertilizer”: Pre deposit ordered.
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STO 2009 CESTAT 1501
Service Tax: Activity of supplying rigs and drilling of wells whether amount to services under "Survey and Exploration of Minerals": Scope: The issue involved in this appeal is highly debatable one. The issue is regarding whether the activity of appellant would fall under the category of "survey and exploration of minerals" during the period 10/9/2004 to 18/4/2006 needs to be gone into detail; as location of well and other issues needs detailed appreciation of records and evidences. This will require time and it can be done only at the time of final hearing. Applicant has not made out prima-facie case for complete waiver(Para 4).
Pre-deposit ordered.
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