- SC : Cutting, grooving/routing of Aluminium Composite Panels, not ‘manufacture’; Revenue fails transformation, marketability test
- HC : No service tax on MAB-linked banking facilities; Rejects Revenue's ‘deemed consideration’ theory
- SC : Copy of SC judgment rejecting royalty-on-royalty challenge and upholding royalty computation based on ASP
- SC : Copy of SC judgment upholding State's competence to retrospectively levy sales tax on 'imported sugar'
- HC : HSNS Cess on Pan Masala unconstitutional; Levy based on deemed production violates Article 14
CESTAT Rulings
Allows service tax credit on rent-a-cab and air travel agents services
CENVAT credit for input service tax paid on rent-a-cab and air travel agents' services allowed; Input services are used in relation to the manufacture of the final product; &n...View More- « first
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