CESTAT Rulings


Remands matter to SVB for re-determination, finds enhancement to transaction value 'unreasonable' 

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

No penalty imposable where tax paid before SCN issuance, dismisses Revenue's 'suppression' allegation

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

Quashes 'cost-recovery charge' demand on CCSP absent dedicated customs-officer posting on private jetty

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

Holds Importer/Director/CHA guilty of import mis-declaration, directs 'system-failure' probe by Chief-Commissioner

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

Quashes ST demand on Indian Pharmaceutical Association under 'Club or Association'/'Convention' service

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

Sets-aside order against GTA service-provider passed without considering CA certificate/relevant information

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

Allows shipping-bill amendment to claim service-tax refund where requisite information already submitted

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

Cannot deny exemption for 'non-scheduled air-transport' through prism of revenue-maximization, usage-evaluation

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 service-tax applicability on settlement services under internet "peering arrangement"

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

Vessel berthed at Indian port 'engaged' for operations outside territorial waters a "Foreign-Going-Vessel"

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 ...View More