CESTAT Rulings
CESTAT Chennai rejects appeal by assessee challenging penalty imposed by Lower Authority for non-payment of service tax collected from customers and non-filing of ST-3 returns for
...View More CESTAT, New Delhi holds that ‘tractor cultivation charges’ received from farmers by Directorate of Agricultural Engineering, Government of Madhya Pradesh (Assesse
...View More CESTAT Mumbai affirms dropping of demand against Britco Foods Company Ltd (now Coca Cola India Pvt Ltd) for having cleared ‘non-alcoholic beverage bases/concentrates'&n
...View More CESTAT Chennai confirms demand of service tax alongwith interest and penalty against United India Insurance (assessee) on receipt of application software technology (Core Insurance Solution) from SSP
...View More Chennai CESTAT sets-aside demand against Tamil Nadu Cricket Association (assessee), refuses to concur with Department that assessee provided ‘infrastructural support service&rsquo
...View More CESTAT, Bangalore holds that if a service actually falls under works contract service, then mere registration under a different category and payment of service tax under that category would not be suf
...View More CESTAT Delhi sets-aside excise duty on clearance of waste/scrap generated by wear and tear of materials such as pipes, residuary portions of tubes/pipes upon cutting and fitting operations etc. during
...View More CESTAT Mumbai remarks that “services, used in relation to setting up of the premises are also services used for providing output service, as without the premises being set up, the service p
...View More CESTAT Chennai quashes demand invoking extending limitation period on fixed cost component collected from advertising agency (AA) for sale of Free Commercial Time (FCT) by ass
...View More CESTAT, New Delhi rules in Haldiram’s favour, holds that service-tax cannot be levied on the activity of take-away of food items as it would amount to sale and does not involve any element of se
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