CESTAT Rulings
2 Member CESTAT Bench refers question pertaining to customs duty applicability on tools / spare parts for offshore oil drilling imported on behalf of ONGC via courier, hand baggage and sea, to Third M
...View More Ticket booking by Air Travel Agent through General Sales Agent (GSA) of airlines prima-facie taxable as ‘Air Travel Agent Service’, not ‘Business Auxiliary Service’ (BAS); Reje
...View More CESTAT lays down principle for classification of parts and components of lift i.e. whether constitutes “lift machinery” under Central Excise Tariff Heading (CETH) 84.28 or “parts&rdq
...View More Customs duty a destination based consumption tax, upholds customs duty on pipeline installed in non-designated area in Continental Shelf and Exclusive Economic Zone of India; Relies on SC ruling in Ab
...View More Allows CENVAT credit of duty paid by 100% EOU on DTA clearance under proviso to Section 3(1) of Central Excise Act, 1944 (Act); Follows Delhi CESTAT ruling in Amtek Auto Ltd.; Accepts assessee’s
...View More Service tax applicable on loading / unloading of coal as 'cargo handling services' u/s 65(23) of Finance Act, 1994; Coal classifiable as 'cargo', relies on dictionary meaning to hold that transportati
...View More Overall Management / administration provided by assessee (an offshore service provider) for Sahara India’s project at Amby Vally taxable under ‘Consulting Engineer services’ and not
...View More CESTAT upholds service tax on television advertising solicitation in India on behalf of foreign broadcaster as ‘broadcasting services’ u/s 65(105)(zk) r/w Sec 65(15) & (16) of Finance
...View More Lease of land by Maharashtra Industrial Development Corporation (MIDC) for construction of building not a sovereign function, prima-facie taxable as 'renting of immovable property service'; Corporatio
...View More CESTAT rules on service tax applicability on interest received by Bank on bill discounting facility extended to customers; Interest charged / collected thereby includible in value of taxab
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