• 2018 (2) TMI 236 - CESTAT MUMBAI

  Intellectual Property Service - transactions of transfer of right to use trade mark or brand name - liability of VAT or service tax? Held that: - there are no universal tests for testing of levy o... ...

• 2001 (4) TMI 903 - HOUSE OF LORDS

  LORD SLYNN OF HADLEY AND LORD HOFFMANN AND LORD COOKE OF THORNDON AND LORD HOBHOUSE OF WOODBOROUGH AND LORD SCOTT OF FOSCOTE , JJ. Appeal from the Court of Appeal. This was an appeal, by leav... ...

• 2023 (8) TMI 409 - CESTAT CHENNAI

  Classification of services - Repairs to Vehicle service or Works Contract - extended warranty plans - HELD THAT:- A contract which has both the elements of goods and service is a works contract - Hon... ...

• 2022 (11) TMI 948 - CESTAT AHMEDABAD

  Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants in the assessable value - discount allowed in price of vehicles depending upon the quantum of vehi... ...

• 2021 (4) TMI 565 - AUTHORITY FOR ADVANCE RULING, KARNATAKA

  Classification of supply - rate of tax for the scope of supplies - independent supplies or composite supply with principal supply of goods - supplies made by different Cost Centres - naturally bundled... ...

• 2019 (7) TMI 59 - CESTAT MUMBAI

  Construction of Complex Services - levy of service tax on the part of the construction of complex constructed prior to entering into the agreement to sale with the flat buyers/ customers - works contr... ...

• 2016 (11) TMI 580 - CESTAT ALLAHABAD

  CENVAT credit - output service of maintenance and repair - Held that: - We find that going by the wording of the said Notification No.12/2003, there is no requirement of payment of VAT to become eligi... ...

• 2023 (12) TMI 1069 - CESTAT CHANDIGARH

  Recovery of service tax alongwith interest and penalty - Business auxiliary services - spares and parts - incentive received from the Atlantic Lubricants and Specialities Pvt. Ltd. for buying minimum ... ...

• 2024 (4) TMI 66 - CESTAT MUMBAI

  Classification of service - Business Support Services (BSS) or not - services in relation to providing vehicles to associates, in course of its business activities - Business Auxiliary Services (BAS) ... ...

• 2014 (12) TMI 1024 - DELHI HIGH COURT

  Resale of the used motor vehicle - Claim of Exemption on sale of motor cars or other capital assets u/s 6(3) of the Delhi Value Added Tax Act, 2004 (DVAT) - motor cars to be treated as plant or not - ... ...

• 2021 (9) TMI 673 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA

  Classification of supply - independent supplies or composite supply with the principle supply being the supply of goods - supply of goods and services from each cost centre C, D, E and G - Naturally b... ...

• 2018 (7) TMI 1384 - CESTAT NEW DELHI

  Non-payment of Service Tax - servicing of Maruti cars - appellant received certain commissions from various financial institutions for promoting their loan schemes for purchase of Maruti cars by the c... ...

• 2014 (8) TMI 267 - CESTAT CHENNAI

  Waiver of pre-deposit - Extended warranty service - Repairs to Vehicle Service - period from 01.05.2011 to 30.06.2012 - Held that:- Total Maintenance Plan (TMS) includes the wear and tear parts, Sche... ...

• Service tax for old car sales by a authorised dealer

  As a authorised dealer, we are buying and selling used cars business and accounting the same under trading The service tax department says that it will attract service tax since the said vehicles are ... ...

• Transfer of Right to use goods-deemed sale or a service

  Transfer of Right to use goods for cash, deferred payment or valuable consideration is considered as deemed sales under sub-clause (d) of Article 366(29A) of Constitution of India and also consequentl... ...

• 2014 (6) TMI 829 - GUJARAT HIGH COURT

  Grant of loan equal to VAT / CST - whether amount to Refund of VAT - fiscal incentives to the Tata Motors Limited for Nano project - Resolution passed to grant loan equivalent to amount of VAT Paid -... ...

• 25th MEETING OF GST COUNCIL – RECOMMENDATIONS IN CHANGE IN RATE OF TAX, AND EXEMPTION

  25 th Council Meeting The 25 th GST Council meeting was held at New Delhi on 18.01.2018. The said meeting was chaired by Shri Arun Jetley, the Hon ble Finance Minister. The decisions relatin... ...

• 2022 (2) TMI 546 - CESTAT ALLAHABAD

  Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - business auxiliary services - Service Tax on Insurance Commission - Service tax on finance ... ...

• 2024 (5) TMI 1339 - CESTAT CHENNAI

  Demand of service tax - Upfront charges collected towards Extended Warranty Scheme (EWS) as well as for the amounts collected for used car scheme - Classification of services under Works Contract Serv... ...

• 2021 (9) TMI 1013 - ITAT CHENNAI

  Disallowances u/s.14A r.w.r 8D - assessee has earned dividend income from mutual funds, which is exempt from tax but did not made any suo-motu disallowance of expenditure relatable to exempt income -... ...

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