CESTAT Rulings
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
...View More CESTAT allows input service credit on towers / Base Transceiver Station cabins used for providing output service of Passive Telecom Infrastructure; Distinguishes Tribunal ruling in Bharti Airtel,
...View More CESTAT quashes Commissioner’s order disallowing CENVAT credit on outward transportation charges on FOR sales; Relies on rulings of Chattisgarh HC in own case and P&H in Ambuja Cement; Said o
...View More Audio-visual coverage of Indian Premier League (IPL) matches for and on behalf of BCCI by non-resident service providers taxable on reverse charge basis as ‘programme producer services’ pr
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