CESTAT Rulings


Lays down law on bus operation service taxability as "rent-a-cab" post 2007 

CESTAT upholds service tax demand on around 200 bus operators towards intra and inter-State operation of buses for Andhra Pradesh State Road Transportation Corporation (APSRTC) as “rent-a-cab&rd...View More

Parts replaced during vehicle servicing liable to VAT, not service tax 

CESTAT quashes service tax demand on authorised service station of Tata Motors Ltd i.r.o. vehicle parts supplied during servicing / repairing; Rejects Revenue contention that material / parts supplied...View More

Foils Revenue attempt to deny supply abatement on commissioning / installation services post 2007 

CESTAT allows 67% abatement benefit under Notification No. 1/2006-ST towards material supplied under “Erection, Commissioning & Installation” service contract; Rejects Revenue contenti...View More

Lumpsum royalty on trademarks / technical know-how unrelated to imports, not liable to duty 

Lumpsum royalty paid for “trademark usage” and “technical know-how” to related foreign entities not liable to customs duty towards goods imported under separate agreement; Reje...View More

Unjust enrichment principle applicable when depreciation claimed on refund amount 

CESTAT grants partial relief to Airliner, allows customs duty refund u/s 27 of Customs Act to the extent of undepreciated amount of imported goods in Books of Accounts; Amount paid by assessee pursuan...View More

Bituminous vs Steam coal classification controversy referred to Larger Bench 

2 Member Chennai CESTAT bench refers to Larger Bench, issue of classification of coal imported for use in manufacture of electricity as ‘Steam Coal’ under sub-heading 27011920 or as &lsquo...View More

Interprets "Management Consultancy" expansively; Management Advisory services taxable u/s 65(65) r/w Sec 65(105)(r) pre-2007 

Advice / assistance on commercial aspects / current developments / import and export policy of India / economic & political scenarios / other similar activities to foreign companies taxable as &ld...View More

Manufacture under customs bond = imports, CVD concession prima facie ineligible; Upholds pre-deposit 

Barge vessels manufactured by Shipbuilding Company under customs bond at par with imports, ineligible for concessional excise duty rates / exemption on clearance; Rejects assessee’s claim of 2% ...View More

Refund hit by unjust enrichment when imported goods assessable at MRP 

CESTAT rejects assessee's refund claim, duty burden deemed to be passed where goods assessable on MRP basis, as held by Mumbai Tribunal in Shree Baidyanath Ayurveda Bhavan Ltd; Mere non-declaration of...View More

Services in Continental Shelf and EEZ pre-2009, not taxable retrospectively, grants refund 

CESTAT allows refund u/s 11B of Central Excise Act, 1944, of service tax paid ‘under protest’, on survey undertaken in non-designated areas, pre- 2009; Rejects Revenue’s contention t...View More