M/s. Leisure Hotels Limited Vs Commissioner of Central Excise & CGST
.... Central Excise, Jaipur, 2014 (36) STR 669 (Tribunal-Delhi), where the Tribunal held as under:- “10. On a true and fair construction of provisions of the exclusionary clause under Explanation 1 to Section 65(105)(zzzz); and in particular sub-clause (d) thereof, we are compelled to the conclu ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Nuvoco Vistas Corporation Limited Vs Commissioner of Central Excise and CGST
.... aipur, Civil Appeal No.1638 of 2006 with 5955-5956 of 2007 dated 6th Dec.,2023 and also in the case of The Kisan Cooperative Sugar Factory Ltd. Vs. Commissioner of Central Excise, Meerut-I, Civil Appeal No.3747 of 2007 dated 6th Dec., 2023, wherein it has been categorically held that the cenvat ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. DLF Assets Pvt. Ltd. Vs Commissioner of CGST & Central Excise, Delhi East
.... ed and another Vs. Union of India and Ors. reported as 2019 (8) TMI 748, observed as follows: “22. It may be noted that sub-section (1) of section -26 begins with the words “subject to the provisions of sub-section (2)”. Sub-section (2) authorizes the Central Government to prescribe the man ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Bansal Construction Co., Vs Commissioner of Central Excise, Rohtak
.... ercial or industrial construction service”. It is not sustainable for the reason that none of these were commercial projects and they were merely parks under the property of DDA which needed construction of boundary wall. Therefore, the appellant had not paid service tax on these amounts as it w ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Gea Westfalia Separator India Pvt. Ltd. Vs Commissioner of Central Excise and Service Tax
.... 1 Perusal of the above provisions refutes the argument of the learned Counsel for the appellant. The Explanation specifies that refund includes rebate of duty of excise on manufacture of goods, which are exported out of India. The learned Commissioner was right in observing that when the refund ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Vishwakarma Infrastructures Vs Commissioner of Service Tax
.... rpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) ……… (f) ………” (emphasis supplied) 12. It would be seen from the aforesaid that the Constitution empowers the State to levy Sales Tax/VAT on transactions in the nature ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s International Horticulture Innovation and Training Centre Vs Commissioner of Central Excise, Jaipur
.... 3/- Sub-total of receipts towards trainings 3,67,81,896/- 5. Receipts towards cost of study materials provided during trainings 12,68,940/- 6. ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s.Dauphine Travel Marketing Pvt.Ltd. And Ors. Vs Commissioner of Central Goods & Service Tax
.... d the demand for the period 1.4.2012 to 31. 03.2017 under the category of “Franchise Service” (upto 30.06.2012) and for the subsequent period, it was held that the activity undertaken by DTMPL falls under the definition of “service” and hence, the same is taxable under Section 66B of the Act. Bu ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Corporate Housekeeping Services (India) Private Limited Vs Commissioner of Service Tax
.... by the Central Government. Further, the section 2 of the United Nations (Privileges and Immunities) Act, 1947 states:- “2. Conferment on United Nations and its representatives and officers of certain privileges and immunities.- (1) Notwithstanding anything to the contrary contained i ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Keltech Energies Ltd Vs State of Maharashtra And Ors.
.... ot obligate the subsidiaries of Coal India to purchase the explosives from the appellant or obligate the appellant to supply explosives. It is merely an agreement between the parties to the effect that they may do business in the future under certain terms and conditions. It is a contract which ...
Customs, Excise And Service Tax Appellate, New Delhi
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
