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| Recent Important Judgement |
| STO 2010 CESTAT 287 | Commercial Training & Coaching service :
Preference of Tribunal's order over Board's Circular when there is a dispute: Earlier order of Tribunal though challenged, not stayed by Apex Court: Stay granted...more | | |
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| STO 2010 CESTAT 285 | Service Tax: Goods Transport Agency Services: Taxable Value Notification No. 29/2008-ST dt. 26/6/2008 : Freight charges paid to the transporters for internal movement of the mining products and for development of mine by uplifting the waste material:
The impugned transactions, where the appellant availed service of transportation by goods carriages not operated by GTA are not liable to tax under the head Goods Transport Agency service. The impugned orders set aside and allow the appeals with consequential relief, if any. (para 6,7)...more | | |
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| STO 2010 CESTAT 286 | Service Tax: Commercial or Industrial Construction Services: Laying of pipelines for Gujarat Water Supply and Sewage Board: No commercial or industrial activity:
As per the Gujarat Act, GWSSB is constituted mainly to ensure supply of drinking water and maintenance of sewerage system in the in the jurisdiction of the said Board. The Board is run by substantial amounts released by the State Government as grant every year. These facts show that the pipelines in question were not laid to facilitate any commercial or industrial activity. The impugned order is set aside and appeal allowed. (para 9,11)...more | | |
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