CESTAT Rulings


Rules on Acer’s video projector classification; Follows sole/principal-use test; Extends exemption benefit

CESTAT Chennai rules in favour of assessee, holds that video projectors are classifiable under Heading 85286100, eligible to exemption from customs duty; In line with judicial disc...View More

MakeMyTrip eligible to 90% abatement as 'Tour Operator' on stand-alone room bookings

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

Processing raw data via internet for overseas clients of holding Co. constitutes ‘Business Support Service’ 

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

Royalty payment by ONGC to Govt for mining not consideration for service; Follows judicial discipline

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

Upholds extended-period demand on rental/lease of earth-station/related equipment by Sahara Sanchaar

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

Quashes ST levy on royalty paid by Reliance to Govt under Production Sharing Contract

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

'Facility-charges' for water-plant operation/maintanance within Tata-Steel's premise not includible in AV 

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

Quashes Rs. 25 crores demand against ICICI on receipts generated from securitization 

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

Extends exemption to MIMO tech-enabled telecom products, without LTE function: Interprets expression 'and' 

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

Profit element earned by HDFC-Bank on Forex trading not taxable 

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