CESTAT Rulings


Constructing hospital a non-commercial activity, tax inapplicable; However, GTA services availed taxable 

CESTAT holds that construction of hospital building is not taxable as ‘commercial or industrial construction’ service; Referring to CBEC Circular Nos. 80/10/2004-ST & 86/4/2004-ST and ...View More

No tax on stock-broker where affiliate discharges liability during financial services facilitation

CESTAT quashes adjudication order confirming service tax on stock broking services rendered to investors, where show cause notice demanded tax under ‘Business Support Services’ category fo...View More

ULIP policy surrender charges akin to 'penalty' / 'liquidated damages', not investment management services 

CESTAT quashes service tax demand on surrender charges recovered by Insurance Co. under Unit Linked Insurance Plans (ULIP) as “Management of Investment under ULIP” services u/s 65(105)(zzz...View More

Refund rejection for lack of challenge to re-assessment, unsustainable; SC ruling distinguishable 

CESTAT quashes adjudication order which rejected refund application in respect of duty paid on imported dialyzers and accessories on ground that re-assessment of bills of entry had not been challenged...View More

Upholds ADD on "wind operated electricity generator castings", where 'dumping' & 'injury' linkage established 

CESTAT Larger Bench dismisses importer-assessee’s appeal challenging final finding of Designated Authority (DA) and Notification No. 42/2017-Cus (ADD) which imposed definitive Anti-Dumping Duty ...View More

Appeal not maintainable where drawback entitlement dispute dependent on assessee's EOU status 

Third Member rules on maintainability of appeal before CESTAT where question of entitlement to duty drawback depended on status of assessee – whether it is EOU or not; While Member (Judicial) he...View More

Quarrying, transporting, unloading of boulders for national highway construction, exempt from tax 

CESTAT concurs with Commissioner (Appeals), extends service tax exemption to activities of quarrying, sorting, loading, transportation and unloading of boulders for contractor engaged in construction ...View More

Directs re-consideration of taxability of outside warranty vehicles servicing, absent principal-agency relationship

CESTAT sets aside adjudication order confirming service tax on activity of servicing / repairing of outside warranty vehicles from premises of authorized dealer & service centre of Tata Motors; Re...View More

Upholds reverse charge liability where freight reimbursed to agent for goods transportation 

CESTAT upholds reverse charge liability on assessee in respect of “transport of goods by road services” u/s 65(50b) r/w Section 65(105)(zzp) of Finance Act, where imported equipment was tr...View More

Upholds BCD concession on imported waste-paper; No CVD exemption upon Notification violation

CESTAT upholds concessional BCD rate of 5% on imported waste paper despite use thereof in the manufacture of paper other than newsprint, in terms of Notification No. 21/2002-Cus. as amended by Notific...View More