CESTAT Rulings
CESTAT holds that construction of building for National Rifle Association of India and ICFAI University not taxable as “Commercial and Industrial Construction Service”; States that headqua
...View More CESTAT allows exemption under Notification No. 12/2003-ST in respect of goods and material sold by franchisor under franchise agreement, while discharging service tax under 'Franchise Service'; Notes
...View More CESTAT upholds inclusion of advertising and promotion expenses incurred by assessee in assessable / transaction value of goods imported from parent entity, under Rule 10(1)(e) of Customs Valuation Rul
...View More CESTAT upholds refund to assessee, a company incorporated outside India, of service tax erroneously collected by Department of Posts (DoP) in respect of provision of 'money transfer services'; Notes t
...View More CESTAT holds that amount shown as outstanding from the subsidiary in books of account as on May 16, 2008, not leviable with service tax in view of the amendment to Section 67 of Finance Act, 1994
...View More CESTAT holds that foreign language training institute imparting training and coaching in English, Spanish, French, and German is not liable to service tax under the category of 'commercial training an
...View More CESTAT allows assessee’s appeal, sets aside order of Commissioner (Appeals) levying penalty & redemption fine relying upon report of laboratory not qualified to test as per DGFT Policy
...View More CESTAT Larger Bench rules that relevant date for purposes of deciding time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules may be taken as end of quarter in which FIRC (pa
...View More CESTAT sets aside inclusion of ‘marketing margin’ charged by assessee from buyers in taxable value of services of transportation of gas through pipeline u/s 65(105)(zzz) of Finance Act, 19
...View More CESTAT quashes adjudication order denying abatement in value under Notification No. 12/2003-ST for want of evidence of sale of goods as part of construction activities; Notes that assessee executed va
...View More
 (1).PNG)
