CESTAT Rulings
Delhi CESTAT holds that no element of service is involved while transferring the land acquired from Govt. of Rajasthan (GoR) and leased to the Joint Venture (JV) company, for setting up of the power p
...View More CESTAT quashes demand of service tax on part of the amount which assessee (employer) recovers out of the salary paid to the employee in case of breach of the contract of total term of employment; Note
...View More CESTAT dismisses Revenue’s appeal, sets-aside demand under ‘support services of business or commerce’, defined u/s 65(104c) of Finance Act, 1994 w.r.t. joint venture (JV) agreement;
...View More Delhi CESTAT allows assessee’s appeal, quashes SCN requiring inclusion of value of transportation service in Clearing and Forwarding (C&F) Agent service noting that separate agreements
...View More CESTAT rules in favour of Petronet LNG Ltd, holds that no service tax can be levied on the value of pre-fixed quantum of LNG identified in the regasification agreement with customers towards “al
...View More CESTAT allows assessee’s appeal holding that the transport contractors rendering the coal transportation services in mines without issuing consignment notes would not constitute ‘Goods Tra
...View More CESTAT holds that Appellate Authority travelled beyond the show-cause notice while remanding assessee's refund claim for de novo consideration, observes that the show-cause notice was issued only on t
...View More Hyderabad CESTAT dismisses Revenue’s appeal against Commissioner (Appeals) order granting deduction on account of discounts to a job worker supplying goods to depots of manufacturer and paying d
...View More CESTAT modifies the order in appeal, allows CENVAT credit on general insurance services under Rule 2(l) of CENVAT Credit Rules, 2004 (CCR) and consequently refund under Rule 5 of CCR, finds that
...View More CESTAT upholds liability to service tax along with interest on amount deposited in the loan account of assessee against lease of plant and machinery to joint venture (JV) under “Renting of Immov
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 (1).PNG)
