Excise and Services Tax Appellate Tribunal Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi

The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.

SCC Times

Excise and Services Tax Appellate Tribunal

Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder

Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi