CESTAT Rulings
CESTAT upholds service tax on television advertising solicitation in India on behalf of foreign broadcaster as ‘broadcasting services’ u/s 65(105)(zk) r/w Sec 65(15) & (16) of Finance
...View More Lease of land by Maharashtra Industrial Development Corporation (MIDC) for construction of building not a sovereign function, prima-facie taxable as 'renting of immovable property service'; Corporatio
...View More CESTAT rules on service tax applicability on interest received by Bank on bill discounting facility extended to customers; Interest charged / collected thereby includible in value of taxab
...View More CESTAT allows input service credit on towers / Base Transceiver Station cabins used for providing output service of Passive Telecom Infrastructure; Distinguishes Tribunal ruling in Bharti Airtel,
...View More CESTAT quashes Commissioner’s order disallowing CENVAT credit on outward transportation charges on FOR sales; Relies on rulings of Chattisgarh HC in own case and P&H in Ambuja Cement; Said o
...View More Audio-visual coverage of Indian Premier League (IPL) matches for and on behalf of BCCI by non-resident service providers taxable on reverse charge basis as ‘programme producer services’ pr
...View More Sale of goods in smaller lots by assessee at prices fixed by Principal, not a Clearing & Forwarding (C&F) Agent service; Assessee appointed as a consignment agent to receive goods from Princip
...View More Judgment of Tribunal has precedential authority and is binding on all quasi-judicial authorities, adjudicating authority unaware of this basic principle inadequately equipped to deliver quasi-judicial
...View More CESTAT passes interim order, rules on various common issues w.r.t. CENVAT credit refund claim by service providers under Rule 5 of CENVAT Credit Rules, 2004 (CCR) and Notification No. 5/2006 issued th
...View More Technical service fee mandatorily recovered from dealers on supply of air conditioners includible in declared wholesale prices during finalization of provisional assessment under Rule 173I of erstwhil
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