CESTAT Rulings
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 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 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 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 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 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 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 CESTAT Ahmedabad via video-conferencing holds that Child Parts imported from Japan which are assembled to manufacture 'Round Recliner' is classifiable under CETH 9401 90 00 of Customs Tariff Act as 'p
...View More CESTAT, Hyderabad holds that Assessee is not liable to pay Service Tax under 'Storage and Warehousing' on the service charges received by them for stevedoring/cargo handling, however, upholds demand a
...View More CESTAT Mumbai observes that the commission or agency fee remitted to agents abroad for chartering out & handling of vessels outside India is exempt; Thus sets aside service tax liability of Rs. 2.
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