CESTAT Rulings
CESTAT directs pre-deposit, ‘agreement to lease’ entered prior to actual leasing prima-facie falls within scope of ‘renting of immovable property’ as defined in Finance Act, 19
...View More CESTAT rules on classification of interior work activities such as wall plastering, floor tiling, carpentry undertaken in commercial premises u/s 65(25b) of Finance Act, taxable as ‘commercial o
...View More Rendition of services by overseas branches to overseas customers not taxable in the hands of head office (HO) in India on reverse charge basis; Sec 66A of Finance Act neither envisages treating branch
...View More Sale of third party software and in-house developed software prima facie not “Intellectual Property Right Service” (IPR) or “Information Technology Service” (ITSS); There is
...View More CENVAT credit of courier service, landline telephone / mobile phone service and insurance of plant & machinery prima facie available during the period November 2004 to September 2008; Adjudicating
...View More Fees paid by Website domain registration company to International Corporation for Assigned Names and Numbers (ICANN) & ICANN accredited registries, not liable to service tax under reverse charge a
...View More CENVAT credit recoverable once ownership and control of capital equipment, machinery transferred to another legal entity, situated in same factory premises; Such transfer construed as ‘removal&r
...View More Nutrient based subsidy received from Ministry of Chemicals & Fertilisers not includible in transaction value of manufactured fertilisers; Rejects Revenue contention that compensation offered by wa
...View More Testing of pharmaceutical products during manufacture to check compliance with given formulae not taxable as ‘technical testing and analysis service’; As per agreement with principal, asse
...View More CESTAT sets aside Adjudicating Authority order, no service tax leviable on ocean freight incurred by logistics company; Rejects Revenue contention that assessee providing composite service, whose pre-
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