CESTAT Rulings
CESTAT upholds activities in relation to sale of space/ time as 'advertising agency' services; Board Circular prima facie conveys an implication that mere sale of space / time would not constitute as
...View More CESTAT upholds denial of CENVAT credit on erection, commissioning and installation, man power recruitment and civil construction services utilized outside factory for welfare of employees; Refuses to
...View More Fixing of rates of picture tubes with suppliers for third party vendors constitutes "Commission Agent" services and not "Clearing & Forwarding Agency" services; Core activities of taking custody,
...View More Bundled services in relation to Spot Billing Centers for Electricity Company constitute ‘Business Auxiliary Services' and not ‘Business Support Services'; Rejects assessee’s contenti
...View More Denies refund of service tax paid on commission to overseas agent for export of goods under reverse charge mechanism; Claim time barred since it was submitted after 60 days from date of export; Date o
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Amount paid by Royal Enfield Motors to dealers for After Sale Service (ASS) and Pre-Delivery Inspection (PDI) of vehicles cannot be treated as "additional consideration" to levy
...View More No powers to Customs Dept to challenge validity of import license issued by DGFT; DGFT had allowed imports while Customs authorities held imports as invalid; DGFT has final authority in matters pertai
...View More Electroplating of connector components on job work basis for EOU being ‘manufacture’, not classifiable as Business Auxiliary Service; Alternatively, assessee eligible for service tax exemp
...View More Assessee not engaged in "job work" as agreement clearly implies buyer-seller relationship; Rejects Revenue's argument and holds that supply of moulds per-se by buyer does not constitute job work; Asse
...View More Sale of goods under own invoice to independent customers on behalf of principal manufacturers, constitutes 'Commission Agent Services'; Unlike Commission agents, Consignment / Clearing and Forwarding
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