CESTAT Rulings
CESTAT upholds Commissioner (Appeals) findings that co-owners of property not jointly or severally liable to service tax under “Renting of Immovable Property Service" category; Notes
...View More CESTAT grants rebate under Notification No. 11/2005-ST for period May 2006 to February 2007, on custodial services provided to Foreign Institutional Investors (FIIs); Observes that, 'banking and other
...View More
Amount recovered from small time internet service providers (ISPs) who took connection from assessee for rendering services to their customers, not taxable as "online database access or retrieval
...View More CESTAT upholds Revenue classification of industrial pump ‘base frames’ under residuary entry of CETH 8485, in lieu of CETH 8413 as claimed by manufacturer-assessee; Rejects assessee’
...View More CESTAT allows assessee’s appeal, grants refund of service tax paid under ‘Consulting Engineer Service’ category at investigation stage in relation to technical know-how / assistance
...View More CESTAT rules in favour of Banking Co., collection of subscription amounts, maintenance of ledger accounts, payment of interest & redemption of bonds for RBI not taxable as “banking and other
...View More CESTAT dismisses Revenue appeal, allows refund of service tax paid under mistake of law by assessee, a sole proprietorship firm, on 'Goods Transport Agency' (GTA) service; Accepts assessee's contentio
...View More One year limitation for filing refund claim under Notification No. 40/2012-ST by SEZ Co-developer to be reckoned from 'service tax' payment date, not from date of 'advance payment' to service provider
...View More Input services credit refundable under Rule 5 of CENVAT Credit Rules r/w Notification No. 5/2006-CE (NT) to the extent of accumulated credit lying at end of the period for which refund relates; Noting
...View More CESTAT allows assessee’s appeal, documentation charges relating to Bill of Lading (B/L) re-issue and surrender, administration charges collected directly from customers not taxable as 'Business
...View More
 (1).PNG)
