CESTAT Rulings
CESTAT grants refund of service tax erroneously paid on port services availed in course of export transaction, since service rendered beyond / outside India; Rejects Revenue contention that assessee p
...View More CESTAT upholds Commissioner's findings, intermediate product manufactured by assessee after mixing various chemicals and used for coloring of toys, dutiable as 'paint' under CETH 32.08; Rejects assess
...View More CESTAT accepts Revenue classification of ‘processed rubber sheet’ and ‘compounded rubber cord’ under CETH 4005.90 and 4006.90 respectively, thereby denying NIL rate benefit to
...View More CESTAT upholds Commissioner (Appeals) findings that co-owners of property not jointly or severally liable to service tax under “Renting of Immovable Property Service" category; Notes
...View More CESTAT grants rebate under Notification No. 11/2005-ST for period May 2006 to February 2007, on custodial services provided to Foreign Institutional Investors (FIIs); Observes that, 'banking and other
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Amount recovered from small time internet service providers (ISPs) who took connection from assessee for rendering services to their customers, not taxable as "online database access or retrieval
...View More CESTAT upholds Revenue classification of industrial pump ‘base frames’ under residuary entry of CETH 8485, in lieu of CETH 8413 as claimed by manufacturer-assessee; Rejects assessee’
...View More 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
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