CESTAT Rulings
CESTAT allows Revenue appeal, supervisory services towards making tents, mosquito nets, trousers and shorts not in relation to ‘textile processing’, exemption under Notification No. 14/200
...View More CESTAT sets aside service tax demand on proprietary concern of a sculptor / artist, under ‘architect services’ category; Sec 65(6) r/w Sec 65(105)(p) of Finance Act cover services provided
...View More CESTAT allows input service credit of acquired technical know-how (research & development) despite non-production of final goods either on trial or commercial basis; Technical know-how once obtain
...View More Certificate of completion of training issued to candidates aspiring to become Insurance agents, having recognition of law, not taxable as 'Commercial Training or Coaching Service'; In order to become
...View More CESTAT rules on valuation of Air Travel Agent services, assessee can discharge service tax liability either on gross commission received, or at specified rates on ‘basic fare’ as per Rule
...View More CESTAT grants refund of accumulated / unutilized input services credit on export of banking & financial, business support services under Notification No. 5/2006-ST; Sets aside Adjudicating Authori
...View More Transfer of technology, including passing of technical information necessary for assembly, testing, installation, engineering data, troubleshooting manuals, not “Intellectual Property Rights&rdq
...View More Import of bulk crude oil assessable on the basis of transaction value, not actual shore tank receipt quantity, where rate of duty is ad valorem; Relies on MRPL ruling, assessee required to pay to fore
...View More CESTAT allows re-credit to assessee of service tax paid under merger scheme, post discharge of service tax liability by merging company under VCES; Accepts assessee’s contention that amount paid
...View More Provisions of unjust enrichment applicable to refund of revenue deposit arising out of final assessment of Bill of Entry (BoE); Rejects assessee's contention that refund provisions applicable only to
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