CESTAT Rulings
CESTAT upholds order rejecting assessee’s request for cross examination of witnesses absence adjudication of Show Cause Notice (SCN) issued by Department based on documents recovered during inve
...View More CESTAT holds that activity of supply of Aircraft/Helicopter on chartered basis is taxable as 'supply of tangible goods for use' (SOTG) service u/s 65(zzzzj) of Finance Act, 1994, relies upon ratio of
...View More CESTAT allows refund of duty paid erroneously on goods (i.e. rejected inputs and expired pharmaceutical products) removed for destruction by a 100% EOU unit to Madhya Pradesh Waste Management Project,
...View More CESTAT holds that 'construction services' received by assessee Institute, established solely for educational purposes and not for purposes of profit, from Governmental Department, not taxable as &lsqu
...View More CESTAT holds engine/transmission mechanism/gearbox imported in a complete pre-assembled form ineligible for concessional rate of 10% BCD under Notifications No.21/2011-Cus., No.31/2011-Cus. and No.12/
...View More CESTAT holds that transaction between assessee, an electrical division of BSNL and its associate company (i.e. CMTS-BSNL) does not constitute a provision of service as both fall in the same circle of
...View More CESTAT allows assessee’s appeal, sets aside demand under ‘Real Estate Agent Service’ u/s 65(88) of the Finance Act, 1994 (Act) in respect of investment advisory services rendered to
...View More CESTAT holds that Electrical Multiple Unit (EMU) an integrated unit consisting of Drive Motors Cars (DMCs) and Trailer Cars (TCs) imported from Korea for use in Hyderabad Metro, is classifiable as sel
...View More CESTAT sets aside service tax demand on target based incentives / discounts, and consumables / spare parts used during serving by dealer of Maruti Suzuki Ltd; Relies on Mumbai bench decision in Toyota
...View More CESTAT sets aside service tax demand under ‘Business Support Service’ (BSS) category on reverse charge basis in respect of payment made to the Railways for obtaining mandatory permits and
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