CESTAT Rulings
CESTAT quashes service tax demand against Learning Centre on distance education provided to students as per MOU with Universities; Training and coaching provided by assessee forms an essential part of
...View More CESTAT allows benefit of VCES, mere issuance of show cause notice demanding unpaid tax before March 1, 2013 cannot disqualify assessee in terms of Sec 106(1) of Finance Act 2013; Law contained in Sec
...View More Supervision by engineer during erection and commissioning of limestone crushing plant neither taxable as ‘erection, commissioning or installation service’ nor ‘consulting engineer se
...View More CESTAT dismisses appeal, duty payment through CENVAT Credit Account not sufficient compliance of mandatory pre-deposit u/s 35F of Central Excise Act; Whole purpose of Sec 35F is to ensure that orders
...View More CESTAT rules against assessee, rejects declared transaction value towards import of railway signalling equipment from related group companies; Rejects assessee’s arm’s length plea finding
...View More CESTAT rejects assessee's claim for deduction of tax payable from contract value u/s 67(2) of Finance Act, 1994, where service tax liability discharged by opting for Works Contract Composition Scheme;
...View More Software licence fee includible in assessable value of media packs imported from related group company pursuant to purchase order from customer in India, in terms of Rule 9(1)(c)/10(1)(c) of Customs V
...View More CESTAT upholds differential duty liability towards mis-declaration of Retail Sale Price (RSP) at the time of import of audio-visual equipment, sold subsequently at higher price to NCCF / Kendriya Bhan
...View More CESTAT confirms denial of excise duty exemption on jute bags manufactured and supplied to State Govt agencies in terms of Jute Control Order issued under Essential Commodities Act, treating them as &l
...View More CESTAT grants partial respite to assessee, waives penalty on non-discharge of service tax owing to fraud by consultant, who embezzled the amounts entrusted to him for deposit in Govt. treasury; Reject
...View More
 (1).PNG)
