Latest Amendments and Recent News Views & Stories
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| Latest News Views and Stories |
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| Recent Important Judgement |
| STO 2010 CESTAT 197 | Service Tax: Input Services: Cenvat Credit:
The Revenue is aggrieved only by the finding that outward transportation and transit insurance are 'input services' under Rule 2 (1) of the CENVAT Credit Rules, 2004. These are the issues involved in Appeal Nos. ST/18,19,20,21,22, & 23/2010. Although these appeals are listed for hearing today, they cannot be disposed of as the issue regarding outward transportation being considered as an 'input service' is pending decision by the Ho'ble Karnataka High Court in the case of ABB Ltd. (para 3)...more | | |
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| STO 2010 CESTAT 198 | Service Tax: Goods Transport Agency Services: Remand:
The details of owners of vehicles on which the goods were loaded were not available before the authorities below. The interest of justice therefore requires that the case be remanded to the adjudicating authority for verification of the assessee's submission. If the assessees were correct in their contention that the transporters were only individuals, then the Tribunal's decision in Kanka Durga cited supra would apply and the demand cannot be sustained. (para 3)...more | | |
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| STO 2010 CESTAT 199 | Service Tax: Residential Construction Service: Remand:
In the facts and circumstances of the case and taking into account the cited decision of the Tribunal in the case of Ardra Associates (Supra) and the Board's Circular dated 29.01.2009 cited supra, the impugned order is set aside and the matter remanded to the original authority for fresh decision. The appeal is allowed by way of remand. (para 4)...more | | |
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