CESTAT Rulings
CESTAT Kolkata sets aside Commissioner (A)’s order dismissing Oil India Ltd’s (assessee) appeal on the taxability of hired tangible goods due to non-fulfillment of the pre-deposit conditio
...View More CESTAT Chennai quashes levy of service tax on assessee-developer for rendering construction services prior to July 01, 2010; Follows recent decision in Casa Grande Private to state that “service
...View More CESTAT Delhi quashes service tax demand on ‘coals rejects’ which is sold by assessee in market after the same is removed by process of beneficiation or coal washing for the purpose of supp
...View More CESTAT Chennai (Third Member) finds the observation of Member-Technical that even salary, bonus, allowances, and expenses paid by Nissan India (assessee) directly to secondees in INR, will form part o
...View More CESTAT Chennai upholds customs duty demand on assessee for importing Marbles and Mosaic below the Minimum Import Prices (MIP) (USD 60 and 80) set by DGFT Notifications No. 65 (RE-2010)/2009-2014 and N
...View More CESTAT Delhi quashes demand of service tax for hosting services on finding that taxability under the category ‘Business Support Service’ (BSS) has not been reflected in the show cause noti
...View More CESTAT Mumbai quashes service tax demand, in the extended period, on assessee (a canteen service provider) post October 22, 2013 as “services provided in relation to serving of food or beverages
...View More CESTAT Delhi holds that the “service of developing softwares/websites or consultancy on internet which require too much of human intervention” is not merely of accessing or retrieving onli
...View More CESTAT Kolkata quashes the demand of service tax under the category of ‘Commercial or Industrial Construction Service’ and allows assessee’s appeal by way of remand, upon noticing th
...View More CESTAT Allahabad waives penalty imposed on assessee (a petty contractor) u/s 80 of the Finance Act, 1944, highlighting errors by lower authorities that despite agreeing with assessee submission regard
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