CESTAT Rulings
CESTAT lays down law on CENVAT credit availability of input service tax paid on Goods Transport Agency (GTA) services post April 1, 2008; Only where ad-valorem duty chargeable on value determined u/s
...View More Laying of paver blocks at port area, a 'commercial construction service', not liable to service tax; Rejects Revenue's contention that since activity sub-contracted to assessee, tax payable under 'Bus
...View More CESTAT rules in favour of Hero Honda's 2 wheeler dealer; Allows input-service credit on Goods Transport Agency (GTA) against output service of 'Authorized Service Station'/'Business Auxiliar
...View More Activity of buying and supplying free movie tickets to customers, classifiable as 'Event Management' service, ineligible to input service credit; Such activity by no stretch of imagination, can be con
...View More Benefit of abatement notification No. 1/2006-ST denied where assessee undertaking completion/finishing/renovation/restoration of building/civil structure; Segregation of contracts into renovation and
...View More Renting of vacant land before July 1, 2010 not liable to service tax; CESTAT interprets Sec 65(105)(zzzz), rejects Revenue’s stand that amendment introducing tax on vacant land was clarificatory
...View More Reimbursement received by authorised service station, in respect of advertisements and organizing road shows, liable to service tax, as Business Auxiliary Service (BAS); Such activity amounts to promo
...View More No service tax under "Banking and other Financial Services" category, on brokerage received against sale of RBI tax saving bonds; Relies on CBEC Circular dated August 10, 2010 which clarifies that no
...View More CESTAT rejects stay application against service tax demand under ‘renting of immovable service’; Since vires of levy on renting services upheld by Delhi HC’s full bench in Home Solut
...View More CESTAT rejects refund of input services received by branch office before date of centralised registration, against export of service; Facility of centralised registration being a special facility unde
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