CESTAT Rulings
Allows refund of service tax paid under reverse charge mechanism, u/s 66A of Finance Act, 1994, filed within 1 year from date of payment of duty; Claim of refund under Notification No. 41/2007 cannot
...View More Date of receipt of consideration and not date of provision of service, relevant for determination of date of ‘export of service’ as per Export of Service Rules, 2005; Export of service is
...View More Rejects differential duty demand on incidental charges viz., freight and insurance, incurred during stock transfer of goods from factory to depot for period from July 1, 2000 to May 13, 2003; Definiti
...View More Deputation of employees to group company by manufacturer, as a measure to reduce cost, not taxable under Manpower Recruitment Supply Agency (MRS) Services (Sec 65(105)(k) of Finance Act, 1994); Only "
...View More ‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), attracts service tax under category of Airport Service u/s 65(zzm) of Finance Act
...View More Value of goods / material supplied 'free of cost' by service recipient for services of "construction of commercial or industrial complex" not includible in computation of taxable value; Such value nei
...View More Allows input service credit on group insurance / mediclaim / life insurance policy premium for assessee’s employees; Provision of insurance to employees being mandatory under Sec 38 of Employees
...View More CESTAT upholds service tax on food provided to clients’ employees at their premises under “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Fixing
...View More Sets aside Appellate Commissioner’s order allowing refund of excess duty under Sec 11B of Central Excise Act, consequent to retrospective price reduction in terms of agreement; Sole reliance on
...View More Allows input service credit of "renting of immovable property service" in respect of assessee's sales office; Rejects Revenue's contention that sales office has no nexus with assessee's manufacturing
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