CESTAT Rulings


Sustains demand under ‘Manpower Recruitment or Supply Agency’ services to Godrej Household Products

CESTAT Chennai upholds demand of service tax on the service charges paid for various manpower supply services to Godrej Household Products, engaged in the manufacture of mosquito repellent coils,...View More

Quashes demand under “Manpower Recruitment or Supply Agency service” 

CESTAT Chennai sets aside demand under “Manpower Recruitment or Supply Agency service” in respect of execution of the work of packing, loading, unloading and cleaning etc. undertaken by as...View More

Quashes demand under ‘construction service’ and ‘commercial or industrial construction service’ 

CESTAT Chennai sets aside demand under ‘construction service’ and ‘commercial or industrial construction service’ in respect of activity of assessee of construction of office b...View More

Rules out inclusion of commission on fuel surcharge in basic-fare by Air-Travel-Agent

CESTAT Chennai rejects Revenue's plea to include commission on fuel surcharge in the basic fare for purpose of discharge of service tax by Air Travel Agent (ATA) in terms of Rule 6 (7) ...View More

'Hostel services' being naturally bundled with educational services exempted from service tax 

CESTAT Delhi quashes service tax demand on hostel fees received by Mody Education Foundation (assessee) from its boarding school students by rejecting Revenue’s claim that hostel services and ed...View More

Demand on Royalty payment to music director/company unsustainable both on merits & limitation

CESTAT, Chennai quashes differential service tax demand (both on merits as well as limitation) on royalty paid to music directors/companies under ‘Business Support Service&rs...View More

Wholesale pack containing individual confectionaries weighing below 10-gms not assessable on MRP

CESTAT Ahmedabad dismisses Revenue’s appeal, rules that wholesale packs like poly bag of 500 grams and pet jars of 1kg containing wrapped sugar confection...View More

Value of manufactured goods supplied to merchant exporters not be included for calculating SSI exemption ceiling 

CESTAT Mumbai holds that while determining the SSI exemption limit, the value of manufactured goods (corrugated carton boxes) supplied by assessee-manufacturer to Merchant Exporters is not to be inclu...View More

Directs refund of 'subsidy amount' erroneously paid; Rejects Revenue's limitation plea

CESTAT Delhi allows refund of subsidy amount deposited 'erroneously' by Assessee, nullifies Revenue’s time-bar plea citing Tribunal order setting aside di...View More

Impractical to expect CHA to verify document authenticity which even Bank/Department cannot ascertain

CESTAT Delhi holds that making Custom House Agent (CHA) responsible to verify the authenticity of the documents or identity of exporter “seems to be too much and unpractical&rdquo...View More