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| Recent Important Judgement |
| STO 2010 CESTAT 300 | Service Tax: Tour Operators Service :
It was imperative that the vehicle being used by the respondent to possess tourist permit and the vehicle is a tourist vehicle. Undisputedly the impugned vehicles are out of purview of the definition of tourist vehicle. The Revenue's appeal is devoid of merits. Therefore the Commissioner (Appeals)' order is upheld and Revenue's appeal is dismissed. (para 4)...more | | |
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| STO 2010 CESTAT 301 | Service Tax: Mandap Keepers Service: Pre-deposit :
After going through the details of receipts issue in respect of rooms, it appears that the records speak otherwise and the statement of the trustee does not seem to be factual Further it is difficult to accept that Rs. 51,000/- received by the appellant can i. e considered as a business auxiliary service. Appellants have made out a strong prima-facie case in their favour. Accordingly the requirement of pre-deposit is waived and stay petition is allowed during the pendency of appeal. (para 4)....more | | |
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| STO 2010 CESTAT 302 | Service Tax: Management, maintenance & repairs services: Section 73(3): Waiver of Show cause notice :
In view of the fact that before issue of show cause notice, service tax and interest was paid, the benefit of Section 73(3) of Finance Act, 1994 would be available to the appellants and therefore the show cause notice should not have been issued to the appellants. (par 4)...more | | |
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