Satendra Vikram Singh Member (Technical) Member Archives

transferring tenancy rights not liable to service tax

Case Briefs Tribunals/Commissions/Regulatory Bodies

Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT

“Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

Old/Used Lead Acid Batteries recovered from ship not exigible to central excise duty: CESTAT

The appellant was not registered with Gujarat Pollution Control Board for processing goods like Lead Acid Batteries and so they were clearing these goods to their buyers who had license from Pollution Control Board to process old/used Lead Acid Batteries for extraction of lead scrap.