CESTAT Rulings
CESTAT Delhi determines that online booking giant MakeMyTrip is eligible to claim 90% abatement of service tax when solely arranging or booking accommodation in relation to a tour by virtue of being a
...View More CESTAT Allahabad rules that ‘Content Support Services’ involving evaluation of prospective customers, telemarketing, processing of purchase orders, information and tracking of delivery sch
...View More CESTAT, Chennai holds imposition of service tax (under reverse charge) upon ONGC (assessee) on Royalty paid to Govt of Tamil Nadu for exploration and production of crude oil/natural gas basis an exemp
...View More CESTAT Allahabad holds that service tax “has been rightly demanded" on income from renting/leasing of earth station and related equipment/infrastructure by Sahara Sanchaar Ltd. (assessee) to its
...View More CESTAT, Mumbai sets aside order imposing service tax on Reliance Industries on royalty paid to Govt of India under the Production Sharing Contract (PSC) in pursuance of New Exploration Licensing Polic
...View More CESTAT Kolkata holds that, ‘facility charges’ for operation and maintainace of a De-Mineralised (DM) water plant set up by assessee in premises of Tata Steel and Iron Company Ltd. (Tata St
...View More CESTAT sets aside levy of tax on the receipts generated by assessee (ICICI Bank) from securitization agreements entered into prior to February 2006, finds same to be “without authority of law&rd
...View More CESTAT Delhi determines that importer of telecom or information & communication technology products having only Multiple Input/Multiple Output Technology (MIMO) i.e. Ubiquity Access Points product
...View More CESTAT Mumbai dismisses the service tax demand against HDFC Bank on margin money/profit/spread earned out of ‘trading of the foreign currencies’ under the category of “Banking and ot
...View More CESTAT, Chennai holds that Air Conditioner-Outdoor units and Air Conditioner-Indoor units imported by Assessee are classifiable under CTH 84159000 as “Parts of Air-Conditioners” and thus e
...View More
 (1).PNG)
