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Documents citing M/S Gadkari Rangayatan vs Commissioner Of Service Tax, Mumbai-I on 3 November, 2015

Senior Post Master vs Commissioner Of Central Excise & ... on 12 September, 2025

Ltd. Vs. CCE, C & ST, (A) Vadodara-1 (2015) 38 STR 1165 (Trib-AHD) • Centre for Entrepreneurship Development Vs. CCE, Bhopal (2014) 34 STR 373 (Cestat- Delhi) • CCE v. Software Technology Park of India (2014) 36 STR 1009; (2015) 49 GST 458; 53 Taxmann.com 155 (Allahabad) • Gadkari Rangayatan v. CST, Mumbai-II (2014) 36 STR 155 (Trib- Mumb.)
Custom, Excise & Service Tax Tribunal Cites 28 - Cited by 0 - Full Document

Academy Of Fine Arts vs Commissioner Of Service Tax Kol on 14 November, 2018

7. The appellant has rented out their auditorium for carrying out cultural activities, such as, Dance, Drama etc. and recovered rental charges for the same. The question is whether such charges recovered are liable for payment of service tax under the category of "Mandap 3 S.T.Appeal No.70/08 Keepers Services" as defined under Section 65(67) read with Section 65(105)(m) of the Finance Act, 1994. We find that an identical issue has come up before the Bombay Bench of this Tribunal in the case of Gadkari Rangayatan (supra). The Tribunal has observed as follows :
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 0 - Full Document

Ahmednagar Cantonment Board vs Commissioner Of Central Excise on 22 December, 2015

As against such categorical statement given by the Office Superintendent, Revenue has not controverted the same by any evidence. In my view the bonafide impression carried by the appellant herein cannot be called in doubt. As regards the findings recorded by the first appellate authority, that the appellant has sought leniency under Section 80 of the Finance Act, 1994, for the first time this being the question of law and provisions of Section 80 being in statute appellant could take the plea before the appellate authority for the first time. I also find that it being undisputed that the appellant is an autonomous body, penalty imposed need not to be upheld is the ratio in the judgement of this Tribunal in the case of Gadkari Rangayatan (supra) in paragraph 4.3, 4.4 and 4.5 and the same is reproduced:-
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 0 - Full Document
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