CESTAT Rulings
Leasing of space on microwave towers for installation of equipment by cellular operators not taxable as ‘business auxiliary service’ (BAS) prior to June 1, 2007; Perusing Sec 65(19) of Fin
...View More CESTAT partially allows assessee’s appeal, sets aside service tax demand under ‘business support services’ (BSS) category i.r.o. transportation of goods belonging to businessmen thro
...View More 5 Member Larger Bench (LB) answers reference in assessee’s favour, appeal against order of provisional release of seized goods u/s 110 of Customs Act maintainable before CESTAT in terms of Sec 1
...View More CESTAT allows assessee’s appeal by way of remand, rules that exporter who is also liable to service tax on reverse charge basis towards GTA service, shall be entitled to blanket exemption under
...View More CESTAT quashes service tax demand against Learning Centre on distance education provided to students as per MOU with Universities; Training and coaching provided by assessee forms an essential part of
...View More CESTAT allows benefit of VCES, mere issuance of show cause notice demanding unpaid tax before March 1, 2013 cannot disqualify assessee in terms of Sec 106(1) of Finance Act 2013; Law contained in Sec
...View More Supervision by engineer during erection and commissioning of limestone crushing plant neither taxable as ‘erection, commissioning or installation service’ nor ‘consulting engineer se
...View More CESTAT dismisses appeal, duty payment through CENVAT Credit Account not sufficient compliance of mandatory pre-deposit u/s 35F of Central Excise Act; Whole purpose of Sec 35F is to ensure that orders
...View More CESTAT rules against assessee, rejects declared transaction value towards import of railway signalling equipment from related group companies; Rejects assessee’s arm’s length plea finding
...View More CESTAT rejects assessee's claim for deduction of tax payable from contract value u/s 67(2) of Finance Act, 1994, where service tax liability discharged by opting for Works Contract Composition Scheme;
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