CESTAT Rulings
CESTAT allows assessee’s appeal, sets aside demand under ‘Real Estate Agent Service’ u/s 65(88) of the Finance Act, 1994 (Act) in respect of investment advisory services rendered to
...View More CESTAT holds that Electrical Multiple Unit (EMU) an integrated unit consisting of Drive Motors Cars (DMCs) and Trailer Cars (TCs) imported from Korea for use in Hyderabad Metro, is classifiable as sel
...View More CESTAT sets aside service tax demand on target based incentives / discounts, and consumables / spare parts used during serving by dealer of Maruti Suzuki Ltd; Relies on Mumbai bench decision in Toyota
...View More CESTAT sets aside service tax demand under ‘Business Support Service’ (BSS) category on reverse charge basis in respect of payment made to the Railways for obtaining mandatory permits and
...View More CESTAT sets aside service tax demand on construction of women hostel for and on behalf of Govt. of India and construction of Civil Services Officers Institute, for said activity is not commercial in n
...View More CESTAT sets aside order confirming demand of duty on alleged clandestine removal of goods without observance of principles of natural justice since copies of relied upon documents (RUDs) in the show c
...View More CESTAT sets aside service tax demand under ‘construction of residential complex’ service category absent consideration of layout by Adjudicating Authority to examine whether houses so cons
...View More CESTAT dismisses Revenue appeal, upholds order of Commissioner (Appeals) who dropped service tax demand under ‘outdoor catering service’ category on service of food in the premises of Noid
...View More CESTAT holds that supply of furniture, fixtures, floor covering, and lighting during Rajasthan Diwas and like functions, constitutes ‘pandal or shamiana contractor’ service taxable u/s 65(
...View More CESTAT confirms service tax liability on commission paid to parent company in lieu of corporate guarantee executed in favour of Indian banks for facilitating lending of funds to assessee; Notes that a
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