Service Tax Case Law

Nitya Engineers & Constructors Vs CCE, Noida (Dated: November 8, 2010)

Service Tax demand of Rs.1.32 Crores along with equal penalty and interest - appellants conduct of withholding records from department brought out by Revenue representative - to protect the interest of revenue pre-deposit ordered of Rs.50 lakhs - considering financial hardship, amount to be paid in ten equated monthly installments -failure to comply will render the order vacated and revenue can go for full realization of demand in accordance with law - CESTAT : DELHI CESTAT;

CST, Delhi Vs M/s ABN Amro Bank (Dated: January 28, 2011)

Service Tax - Business Auxiliary Service - Mobilising, selling, recommending mutual fund units of various mutual fund houses - The respondents are not liable to pay service tax on such activities in view of the judgement of High Court of Andhra Pradesh against which there is no stay. : DELHI CESTAT;

CCE, Ludhiana Vs M/s The Designer (Dated: December 24, 2010)

There is no dispute that the service providers from whom the Respondent had received the taxable services are not the persons having office or establishment in India - enabling provisions of Section 66 A of the Act, 1994 for charging of service tax from the service recipient in India was introduced w.e.f. 18.04.2006 - service tax liability cannot be fastened on service recipient in India during the period of dispute 9.7.04 to 31.3.2006 - Bombay High Court decision in Indian National Shipowners Association ( 2008-TIOL-633-HC-MUM-ST ) as upheld by Supreme Court relied upon - no infirmity in order of lower authority - Revenue appeal dismissed.: DELHI CESTAT;