CESTAT Rulings
CESTAT allows assessee’s appeal, grants refund of service tax paid under ‘Consulting Engineer Service’ category at investigation stage in relation to technical know-how / assistance
...View More CESTAT rules in favour of Banking Co., collection of subscription amounts, maintenance of ledger accounts, payment of interest & redemption of bonds for RBI not taxable as “banking and other
...View More CESTAT dismisses Revenue appeal, allows refund of service tax paid under mistake of law by assessee, a sole proprietorship firm, on 'Goods Transport Agency' (GTA) service; Accepts assessee's contentio
...View More One year limitation for filing refund claim under Notification No. 40/2012-ST by SEZ Co-developer to be reckoned from 'service tax' payment date, not from date of 'advance payment' to service provider
...View More Input services credit refundable under Rule 5 of CENVAT Credit Rules r/w Notification No. 5/2006-CE (NT) to the extent of accumulated credit lying at end of the period for which refund relates; Noting
...View More CESTAT allows assessee’s appeal, documentation charges relating to Bill of Lading (B/L) re-issue and surrender, administration charges collected directly from customers not taxable as 'Business
...View More CESTAT rules in assessee’s favour, CENVAT credit available on commission paid to agents for “sales promotion” under Business Auxiliary Service; Notes that assessee not only selling g
...View More CESTAT dismisses assessees' appeal, commission received from binary network company under 'multilevel marketing scheme', taxable as 'Business Auxiliary Service' (BAS) u/s 65(19) of Finance Act, 1994;
...View More Set Top Boxes (STBs) entrusted to subscriber for viewing TV channels, not governed by Legal Metrology (Package Commodity) Rules (Rules) and hence not liable to countervailing duty (CVD) on import basi
...View More CESTAT quashes service tax demand u/s 65(19) viz. “Business Auxiliary Service” category on collection of toll on National Highways; Rejects Revenue contention that assessee an agent / repr
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