CESTAT Rulings

MAP & AT Sensors are measuring instruments, not automobile parts; Classifiable under CTH 9026 

CESTAT Chennai rules that “Manifold Absolute Pressure and Air Temperature Sensors (MAP & AT Sensor)” imported by Hyundai Motor India Limited (Assessee) is classifiable under CTH 9026 a...View More

Service tax not leviable on labelling fees charged by Bureau of Energy Efficiency 

CESTAT Delhi reaffirms that service tax is not leviable on fees charged by Bureau of Energy Efficiency (Assessee) under the Head “Standard and Labelling (Registration and Labelling Fees)” ...View More

Bluetooth earphones classifiable as audio devices under CTI 85183000, not data transmission machines 

CESTAT Delhi rules that Bluetooth Wireless Earphones/Headphones/Earbuds/Neckbands are classifiable as audio devices under CTI 8518 30 00; Denies classification of such goods under 8517 62 90 as data t...View More

Best-judgment assessment not licence to proceed upon conjecture; Sets aside Rs. 60 cr demand 

In a 115 page ruling, CESTAT Delhi sets aside Rs. 60.01 crore service tax demand on provision of Security Agency Services rendered by Assessee for FYs 2005-06 to 2016-17, arising from alleged discrepa...View More

Laptop LCD panels retaining separate identity classifiable as ‘flat panel displays’; Rejects computer parts classification 

CESTAT Delhi holds that ‘laptop, LCD Panel’ (of INNOLUX brand) is classifiable under CTH 8524 as ‘flat display panel’ which attracts BCD @ 15% and upholds the differential duty...View More

No service tax on credit card interchange fee by HDFC Bank; Follows Citi Bank ruling 

CESTAT Mumbai allows appeals by HDFC Bank Ltd and sets aside orders confirming service tax demands on ‘interchange fee’ charged by Assessee on credit cards, noting that the issue has attai...View More

Transponder bandwidth lease from foreign satellite providers not BSS absent specified business support functions 

CESTAT Mumbai holds that taking lease of capacity on transponders in the form of frequency bandwidth from Foreign Satellite Service Providers (FSSPs) for providing International Long Distance, Enterpr...View More

ECB-financial services by DBS’s Indian WOS to Singapore HO not ‘intermediary services’; Quashed demand 

CESTAT Mumbai holds that ‘Commission & Brokerage and Miscellaneous Income’ received by DBS Bank India Ltd. from its Singapore Head Office for various External Commercial Borrowing (ECB...View More

CESTAT: Pressure relief valves are safety/relief valves, not diesel engine parts

CESTAT Delhi rules that Pressure Relief Valves are classifiable under CTI 8481 40 00 as ‘Safety or Relief Valves’; Rejects Revenue’s classification under CTI 8409 99 41 as ‘oth...View More

Actuator assembly & tube connector not considered as ‘part of clutch’; Classified as ‘accessories’ 

CESTAT Chennai rules that Actuator Assembly and Tube Connector cannot be considered as ‘part of clutch’ and can be considered as “accessories to the Clutch Assembly System”; Ob...View More