CESTAT Rulings


Quashes demand on construction-service rendered pre-June 2007, however assessee to deposit amount already collected

CESTAT sets aside demand of service tax along with interest on construction services rendered to Ministry of Defence for period prior to June 1, 2007 when works-contract were brought into tax-net; How...View More

Transfer-of-right to collect Toll to subsidiary w.r.t. concessionaire-agreement, a 'franchisee-service'

CESTAT upholds demand of service tax on assessee under franchise service in terms of section 65(105)(zze) of Finance Act, 1994 for representational right given to 100% subsidiary (GTBPL) in respect of...View More

Quashes subsidiary's marketing-expenses inclusion in holding entity's clearance-value, remands matter

CESTAT B’lore quashes orders-in-appeal confirming demand while rejecting Revenue’s view that the marketing expenses incurred by the subsidiary should be included for purposes of valuation ...View More

Sets-aside Rs. 110 crore demand on Indian Bank acting on behalf of foreign exporter

CESTAT Delhi quashes service tax demand amounting to Rs. 110 crores (approx.) on foreign bank charges under the reverse charge mechanism(RCM); Holds that assessee, State Bank of Bikaner & Jaipur (...View More

'Nestle Milky Bar/Eclairs' are not 'white-chocolates' but 'sugar-confectionery', allows concessional duty-benefit

CESTAT, Bangalore upholds classification of ‘Nestle Milky bar’ and ‘Nestle Milky bar Eclairs’ manufactured by Assessee under Tariff Entry 1704 as sugar confectionery (including...View More

Exemption notification not 'un-conditional'/‘absolute’, demand raised citing irregular credit availment unsustainable

CESTAT Kolkata sets-aside order raising duty amounting to 25 crores (approx.) on excisable goods (iron & steel products) used as spares for repair and maintenance of machinery installed at differe...View More

Absent 'representational right', provision of hardware/network access to cable-operators, not ‘franchise-service'

CESTAT rules that the services of providing hardware and network access to cable operators for enabling them to render cable operating services to home customers is not a ‘franchise’ servi...View More

Exercising an 'Option' a positive act which cannot be inferred, sets-aside demand

CESTAT Kolkata sets-aside order raising duty amount equal to 10% of the value of the exempted goods as confirmed under Rule 6(3)(i) of CENVAT Credit Rules (CCR); Refers to Telengana High Court’s...View More

Quashes demand on individual villas/residential unit under 'Construction of Residential Complex Service'

CESTAT Allahabad sets-aside service tax demand on construction of residential unit under “Construction of Residential Complex Service”; Notes that the construction activity taken up by ass...View More

Quashes demand against Mumbai-Port-Trust on retention made towards 'sovereign-function' discharge 

CESTAT quashes service tax demand on amount retained as recompense (3%) by Mumbai Port Trust towards discharge of sovereign function of collection of Octroi on entry of goods; Observes that collection...View More