2026-VIL-1010-CESTAT-DEL-ST
  1. Home
  2. 2026-VIL-1010-CESTAT-DEL-ST

SERVICE TAX CESTAT Cases

Service Tax – Applicability to Exemption Notification No. 5/2012-ST to transport of gypsum – Service Tax demand on the premise that since gypsum was not listed in the Fertilisers (Control) Order, 1985, it did not qualify as a fertilizer and therefore the service was not eligible for exemption under notification 5/2012-ST, as amended - Whether the handling and transportation of gypsum falls within the scope of exemption notification 5/2012-ST as amended by notification 3/2013-ST dated 1.3.2013, which exempts services provided by a GTA by way of transport of chemical fertilizer, organic manure and oil cakes – HELD - Gypsum is a fertilizer in its natural composition as it provides both calcium and sulphur to plants and is used either directly or for manufacturing other fertilizers. The mere fact that the Fertiliser Control Order does not specifically mention gypsum does not mean it is not a fertilizer - Gypsum, being calcium sulphate, is recognized as a fertilizer and used either independently for certain crops or as a raw material in the manufacture of other fertilizers. The omission of gypsum from the Fertilizers (Control) Order, 1985 does not negate its character as a fertilizer. The Fertilizers (Control) Order was issued under the Essential Commodities Act for regulatory purposes and was not intended to provide an exhaustive definition or list of all substances that qualify as fertilizers – The exemption notification must be interpreted to include gypsum as it falls within the ordinary meaning and definition of fertilizer and serves the same functional purpose - The demand of service tax pertaining to transportation and handling of gypsum is set aside, and the penalty under section 78 is reduced proportionately. The demand relating to renting of immovable property is upheld as the appellant failed to produce documentary evidence to support its claim that the amounts received were mere reimbursements – The appeal is partly allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST Recent Updates: GSTAT, EWB...
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

Security-Code
New Code?

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.

Security-Code
New Code?

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?