CESTAT Rulings
CESTAT upholds Rs 59 Cr duty demand with Rs 45 Cr penalty on Tata Motors Ltd, denies cross-model utilization of “special discounts” to dealers as reduction in transaction value of cars u/s
...View More CESTAT Third Member concurs with Member (Technical), upholds inclusion of royalty / license fee paid for import of beta / digi-beta tapes containing films, in assessable value of said tapes; Relies on
...View More Stevedoring and lighterage services rendered at minor ports in Gujarat not taxable as “port services” u/s 65(105)(zzl) of Finance Act, absent authorization from Port Authority under State
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CESTAT sets aside demand against real-estate developer, so long service tax collected from customers on construction services deposited with Revenue, it is immaterial who deposits the same; Assessee
...View More Exchange of pre-owned / used cars for new ones by Maruti Suzuki dealer a pure transaction of purchase and sale, not construable as ‘business auxiliary service’ (BAS); Rejects Revenue conte
...View More Construction of residential complex and subsequent sale of apartments to individual buyers taxable as “works contract service” u/s 65(105)(zzzza) of Finance Act; Adjudicating Authority&rsq
...View More CESTAT allows re-classification of on-going construction services to “works contract service” after its introduction w.e.f. June 1, 2007; Relies on CBEC Circular dated August 24, 2010, whi
...View More Business Auxiliary services rendered to overseas entity in relation to evaluation of market trends and identification of prospective customers in India, qualify as ‘export’ under Export of
...View More CESTAT upholds service tax on laying of pipelines for Gujarat Industrial Development Corporation (GIDC) under "Commercial or Industrial Construction Service" category u/s 65(25b) of Finance Act,
...View More Service tax paid on recovery agent services availed by lending company prima facie eligible for input service credit prior to April 1, 2011; Relies on Bombay HC rulings in Coco Cola and Ultratech Ceme
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