CESTAT Rulings
Transportation charges incurred on stock transfer from factory to depot not includible in assessable value (AV), where goods sold from depot, pre-2003; During period of dispute, definition of “p
...View More Builder / promoter / developer not liable to service tax as provider of residential complex construction service u/s 65(105)(zzzh) of Finance Act, 1994 pre - July 2010, w.r.t. amount received from pro
...View More CESTAT allows full service tax discharge alongwith inputs tax credit for works contract services; Rejects Revenue's stand that assessee does not have option to pay tax at regular rate but had to pay a
...View More Service tax demand not sustainable under reverse charge mechanism under Information Technology Software Service (ITSS) for services received by overseas branch of assessee (Infosys) from overseas sub-
...View More Amount collected from customers and kept in escrow account towards contingent service tax liability not liable to be deposited with Govt u/s 73A of Finance Act; Such collection only cautionary deposit
...View More Business Auxiliary Services (BAS) rendered to offshore parent entity in relation to merchandising, product integrity, vendor compliance, quality assurance, fabric sourcing and logistic support in Indi
...View More Limitation period of one year as prescribed u/s 11B of Central Excise Act, 1944 (Act), not applicable for claiming refund of service tax erroneously paid on residential flats; Accepts assessee&rs
...View More CESTAT Third Member upholds extended limitation period invocation & penalties u/s 77 & 78 of Finance Act, confirming demand on renovation / restoration activities u/s 65(25b) r/w 65(105)(
...View More CESTAT Third member upholds non-maintainability of assessee’s miscellaneous application (MA), says it cannot be considered as 'appeal'; Relies on SC decision in Gurdev Singh, Ashok Kumar to hold
...View More Royalty not includible in assessable value of imported goods in terms of Explanation to Rule 10(1)(e) of Customs Valuation Rules, absent condition of sale; As per agreement with foreign collabora
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 (1).PNG)
