CESTAT- Mumbai

Section 16, GST Caselaws

CESTAT- Mumbai : Where assessee was engaged in exporting goods to foreign customers and for that purpose it availed services of warehousing logistic in foreign country and paid service tax on reverse charge basis under category of ‘storage and warehousing services’, it was entitled to credit of service tax paid

CESTAT, Mumbai Bench Eaton Industrial Systems (P.) Ltd. vs. Commissioner of Central Excise, Aurangabad Section 16 Period August, 2008 to

Section 73, Sec. 65(104c)

CESTAT-Mumbai : Where services provided by appellant to concessionaire in form of branded store duly air-conditioned, with adequate ambience, lighting, common security, various sales schemes to attract customer, which contributed in sale of goods of concessionaire from stores of appellant were clearly supporting business operations, they would be taxable under category of business support service

CESTAT, Mumbai Bench Shoppers Stop Ltd. vs. Commissioner of Service Tax, Mumbai-II Section 65(104c), 73 Period 1-5-2006 to 31-5-2007 Ramesh

GST Caselaws, Sec. 65(19)

CESTAT-Mumbai : Where assessee-trust received certain amount as supervision charges and claimed that it was for administration of trust and to make remunerations of staff members, since no specific activity had been identified by revenue for which supervision charges had been received, said charges could not be brought to tax under category of ‘Business auxiliary service’

CESTAT, Mumbai Bench Shri Dnyaneshwar Trust Vs. Commissioner of Central Excise, Aurangabad Period 2006-07 to 2009-10 Section 65(19) Ramesh Nair,

Scroll to Top
Malcare WordPress Security