CESTAT Rulings
Trading activity neither ‘service’ nor ‘exempted service’ prior to April 1, 2011, input credit not available against services utilised therein; Explanation to Rule 2 of CENVAT
...View More Manufacturer's services of merely assisting customers in executing export orders not taxable as 'Management Consultancy Service' (MCS); MCS services imply services in relation to management of an orga
...View More Pre-May 2008, Service tax on receipt of ‘manpower recruitment or supply agency service’ from associated enterprises payable on actual payment of gross amount, not against book adjustments;
...View More Labeling / re-labeling of material handling equipment parts improves marketability, prima-facie amounts to manufacture u/s 2(f)(ii) of Central Excise Act, 1944; Directs 25% pre-deposit of tax demand;
...View More Service tax exemption against “Business Auxiliary Services” provided to SEZ developer or Unit under Notification No. 4/2004-ST , prima facie unavailable, absent authorisation from SEZ Deve
...View More Electricity supplied free of cost by customer not includible in value of operation and maintenance (O&M) service of air separation plant provided by assessee; Air separation plant owned by assesse
...View More CESTAT denies service tax refund paid at higher rate under reverse charge on GTA services, invoking unjust enrichment principle; Tax burden passed onto customers since goods sold on 'FOR' basis and fr
...View More Service of amending ‘Bill of lading’, correcting import / export manifest, refund processing by Shipping Agency taxable as “Business Auxiliary Services” (BAS) u/s 65(19) of Fin
...View More CESTAT allows exemption benefit under Notification No. 21/2002-Cus in respect of hospital equipment imported by assessee and not directly by hospital; Rejects Revenue’s contention that had inten
...View More CESTAT allows Revenue appeal, holds advisory/coordinating/assisting/liaisoning services rendered by assessee to group companies, taxable under Management or Business Consultancy Services (MBCS); Servi
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