9911796707
TMI BlogNew Service Tax CasesX X X X Extracts X X X X X X X X Extracts X X X X ..... New Service Tax Cases X X X X Extracts X X X X X X X X Extracts X X X X ..... ties undertaken by the appellants do not come under the purview of cargo handling service - hence requirement of pre-deposit is waived, set aside the impugned order and allow the appeal 2 Service Tax - 2008 - TMI - 3926 - CESTAT KOLKATA Turnkey contract for erection, installation and commissioning of the project to install a Captive Power Plant - services of erection, installation and commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning were brought under the tax net as a taxable service and subsequently only from 2007 - so liability not arise on the appellants in respect of turnkey project executed by them for impugned period 19-12-2000 to 19-6-2003 3 Service Tax - 2008 - TMI - 3925 - CESTAT KOLKATA Respondents have agreement with ICICI Home Loan Finance Ltd. for verifying the credentials of Applicants & processing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir applications for loan and issue of Credit Card - Respondents are promoting and marketing services provided by the ICICI for which they are being paid by ICICI - since bank is not receiving any amount from assessee as franchisor so impugned amount received by them is taxable under Business Auxiliary Services - Penalty not justified as there is no suppression 4 Service Tax - 2008 - TMI - 3924 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT, NEW DELHI Appellant, sole proprietary concern, painter, providing services connected with making preparation, display & exhibition of advertisements & also providing consultancy in advertisements - matter which was to be advertised was already in the photographs supplied to the painter who merely painted the same on walls - all the activities mentioned in definition of 'advertising agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy' weren't carried out by the appellant - so activity of mere painting not fall in the category of advertising agency 5 Service Tax - 2008 - TMI - 3914 - CESTAT,CHENNAI Whether the coaching for the PGPM course or part time students in the Executive MBA course come within the 'commercial training or coaching' - recognized as a charitable organization under the IT Act - No individual is gaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any monetary benefit out of impugned activity - education in the instant case is not a business - primary object is to impart education - profit making is not main motive - GLIM is not a commercial concern so training or coaching provided is not a commercial activity X X X X Extracts X X X X X X X X Extracts X X X X
|
