Judgement

Orissa HC: Component parts were brought in one state from different places & assembled in other state, such transaction cannot state as intra-State sale and falls within the ambit of Section 3(a) of the C.S.T. Act

Component parts brought from different states & assembled in another state, cannot be intra-State sale

No penalty applicable if Service Tax was paid in cash immediately after the direction of Auditor

Guest House Facilities are not included in Infrastructural Support Services: CESTAT

Benefit of sec 80 of Finance Act be given when assessee has paid the service tax as soon as it was pointed by auditor

Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers

No Service Tax Applicable on TDS portion when TDS amount has been borne by Taxpayer

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Component parts brought from different states & assembled in another state, cannot be intra-State sale

No penalty applicable if Service Tax was paid in cash immediately after the direction of Auditor

Guest House Facilities are not included in Infrastructural Support Services: CESTAT

Benefit of sec 80 of Finance Act be given when assessee has paid the service tax as soon as it was pointed by auditor

Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers

No Service Tax Applicable on TDS portion when TDS amount has been borne by Taxpayer