2025-VIL-1976-CESTAT-KOL-ST
  1. Home
  2. 2025-VIL-1976-CESTAT-KOL-ST

SERVICE TAX CESTAT Cases

Service Tax - Bundle service, Service tax on advances - Appellant is engaged in providing maintenance and repair services. The department raised a demand for service tax on various grounds including non-payment of tax on bundle services, non-payment of tax on advances received, irregular availment of CENVAT credit, and non-payment of tax on legal services under reverse charge mechanism - Whether the appellant is liable to pay service tax on the amount received from clients towards electricity charges, gas charges, air conditioning charges etc. as part of bundle service - HELD - The appellant is not liable to pay service tax on such amounts as it was acting as a pure agent in collecting these reimbursements from the clients. The appellant submitted invoices and a CA certificate to substantiate that the reimbursements were lower than the actual amounts paid. Further, the amounts received by the appellant were in the nature of refundable loans based on the loan agreements and bank statements submitted by the appellant. No service tax is payable on such refundable loans - The disallowance of CENVAT credit to the extent which the appellant had already discharged along with interest - The demand of service tax on bundle services and advances, and the penalties are set aside. The demand of service tax on legal services under reverse charge mechanism and the disallowance of CENVAT credit to the extent already discharged by the appellant is upheld – The appeal is partly allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?