CESTAT Chandigarh rules that construction services for warehousing corporations are taxable under Finance Act 1994 if commercial use is possible, even for agricultural storage facilities.
CESTAT Chennai rules that reimbursable expenses cannot be included in taxable value for service tax under Section 67 of Finance Act, 1994, following Supreme Court precedent.
The Tribunal holds that extended limitation under Section 73(1) of the Finance Act, 1994 requires specific allegations of intent to evade tax, not mere non-payment or procedural lapses.
CESTAT Hyderabad holds that service tax cannot be levied on trade discounts and penalty is unsustainable where non-payment stems from legal ambiguity, not deliberate evasion.
The CESTAT holds that domain registration and web hosting qualify as taxable Information Technology Software Services under the Finance Act, 1994, clarifying scope of OIADR and rejecting claims of mere facilitation.
The CESTAT holds that remuneration paid to whole-time directors is salary, not a service, and thus exempt from service tax under Section 65B(44) of the Finance Act, 1994.