CESTAT Rulings
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
...View More Sale of goods in smaller lots by assessee at prices fixed by Principal, not a Clearing & Forwarding (C&F) Agent service; Assessee appointed as a consignment agent to receive goods from Princip
...View More Judgment of Tribunal has precedential authority and is binding on all quasi-judicial authorities, adjudicating authority unaware of this basic principle inadequately equipped to deliver quasi-judicial
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