CESTAT Rulings
CESTAT allows abatement under Notification No. 1/2006-ST, where ineligible CENVAT credit reversed alongwith interest by assessee suo motu, upon realisation that CENVAT credit wrongly availed; Relies o
...View More Preparation & serving of food to client’s employees at their premises taxable as “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Rejects asse
...View More Collection and deposit of octroi & transit fees on behalf of local municipal bodies & cantonment board, non-taxable under “banking and other financial services” as ‘cash mana
...View More CESTAT upholds service tax discharge on ‘net charges’, where wrongly offloaded containers relocated by Container Handling Terminal to other Terminal, and invoice raised after adjustment of
...View More CESTAT allows assessee’s appeal, technical testing & analysis in India qualifies as ‘export of services’ where reports sent abroad for approval; Observes, “….even th
...View More CESTAT grants service tax refund u/s 11B of Central Excise Act, no tax leviable under “construction of complex service”, where 12 or more independent residential units / row houses with co
...View More Absent ‘sale’, CENVAT credit of furnace oil not reversible on wheeling out of electricity generated in captive power plant, to State Electricity Board power grid for synchronisation; Notes
...View More Third Member to decide entitlement of CENVAT credit refund on export of “management, maintenance or repair service”, being services of (i) maintenance of software, (ii) testing, (iii) re-e
...View More ‘Meditation’ courses for a consideration exigible to service tax as “Health and Fitness Service” u/s 65(105)(zw) r/w Sec 65(51) of Finance Act; CESTAT rejects assessee’s
...View More CESTAT quashes service tax demand on ‘royalty’ received towards allowing use of trademark, holding same classifiable as “Intellectual Property Service” w.e.f. September 10, 200
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