2025-VIL-1992-CESTAT-HYD-ST
  1. Home
  2. 2025-VIL-1992-CESTAT-HYD-ST

SERVICE TAX CESTAT Cases

Service Tax – Section 65(68) and 65(105)(zzp) of Finance Act, 1994 – Demand of tax – Sustainability – Appellant is engaged in trading of chocolates and manufacturing as well as sale of pet foods and related accessories – In pursuance of audit, department issued show cause notice to Appellant by proposing demand of Service Tax under various categories of services – Commissioner confirmed demands as proposed in show cause notice – Whether demand confirmed in impugned order under category of Goods Transport Agency Service is sustainable – HELD – Section 65(105)(zzp) of the Act defines taxable service as any service provided or to be provided to any person by a Goods Transport Agency in relation to transport of goods by road in goods carriage. Appellant do not avail services from Goods Transport Agency. Since no service had been availed through Goods Transport Agency, no Service Tax is payable. Demand confirmed under this head is not sustainable and hence, it is set aside – Appeal allowed - Manpower recruitment – Whether Appellant is liable to pay Service Tax under category of Management or Business Consultant Service – HELD – Appellant had employed certain employees from its overseas companies on secondment basis. Service may be covered under Section 65(68) of the Act under category of Man Power Recruitment or Supply Agency and not under Management or Business Consultant service as proposed in show cause notice. Since show cause notice had not been issued under category of Man Power Recruitment or Supply Agency, Service Tax cannot confirmed under this category. Demand confirmed under category of Management or Business Consultant service is not sustainable - Whether demand confirmed under category of Scientific and Technical Consultancy Services is sustainable – HELD – As per Section 65(105)(za) of the Act, taxable service means any service provided or to be provided to any person by a scientist or any science and technology institution or organization in relation to scientific or technical consultancy. Appellant is engaged in manufacturing of pet care products and they are not scientific or technocrat or related institution. In these circumstances, order of Commissioner is not sustainable.
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?