CESTAT Rulings
CESTAT Delhi allows assessee’s appeal against order of Commissioner (Appeals) proposing rejection of the transaction value, and enhancement of the declared value by 77% absent any ‘reasona
...View More CESTAT allows assessee’s appeal, deletes penalty imposed u/s 77 and 78 of the Finance Act noting that the service tax along with interest has already been paid by the assessee before the issuanc
...View More CESTAT sets-aside demand of cost recovery charges on assessee, a “Customs Cargo Service Provider” (CCSP) for the staff posted at their private jetty during the period March 17, 2009 to Mar
...View More CESTAT upholds duty/penalty confirmed against importer/its Director/CHA for resorting to mis-classification & misdeclaration of import consignment of Mobile Point of Sale Devices (MPOS)/ Point of
...View More CESTAT sets aside demand of service tax on assessee, a national professional body of qualified pharmacists, on receipts from members under ‘club or association service’ and ‘conventi
...View More CESTAT remands matter for de-novo adjudication while noting that order raising a demand of Rs. 3 crores against the assessee, a Goods Transport Agency (GTA) was passed without seeking information; Not
...View More CESTAT allows assessee’s appeal w.r.t. amendment in the shipping bills for claiming refund of service tax paid on the specified services under paragraph 2 of the notification dated June 29, 2012
...View More CESTAT dismisses Revenue’s appeal, extends the benefit of exemption from customs duty on aircrafts imported for ‘non-scheduled air transport (passenger) service’ and deployed for car
...View More Third Member to decide applicability of service tax against MTNL, a Public Sector Undertaking (assessee) engaged in providing services under a bilateral domestic private “pearing arrangement&rdq
...View More CESTAT holds that vessel engaged for carrying out repairs of cables located in South East Asia is a 'Foreign Going Vessel' (FGV) in terms of inclusive definition contained in Section 2(21)(ii) of the
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