CESTAT Rulings
Third Member of CESTAT to decide if running, operating and managing Taj Lands End Ltd’s entire hotel business by The Indian Hotels Co. Ltd (assessee) is taxable under ‘Management Consultan
...View More Activity of handling, bagging and unloading of imported goods on behalf of Government of India (GOI) not Cargo Handling / Business Auxiliary Service; Imported goods purchased under tender floated by G
...View More Demand time barred w.r.t. computer training service rendered by computer training institute pre-June 2005; Notification No. 24/ 2004 dated September 10, 2004 extending exemption to computer training s
...View More CESTAT allows CENVAT credit of service tax paid under reverse charge mechanism by assessee’s Head Office (HO) registered as ‘input service distributor’ (ISD); Fact that HO a ‘d
...View More Bombay High Gas Oil (BHGO) an excisable product classifiable under CETH 2790.99, assessee’s contention that no duty leviable as BHGO neither marketable nor classified under any Chapter heading u
...View More 2 Member CESTAT Bench refers question of Anti-dumping duty (ADD) exemption availability under Notification No. 98/2009-Cus towards imports against transferred Duty Free Import Authorisation to Third M
...View More Carton Shrink Wrap machines do not qualify as ‘packing machines’ under Rule 2(c) of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (Rules), which p
...View More Construction of diaphragm wall along the Sabarmati river bed as per agreement with River Development Corporation classifiable as 'Site formation and Clearance, Excavation and Earth moving and Demoliti
...View More Trading not ‘exempted service’ prior to April 2011, credit reversible on common input service in proportion of turnover of manufactured and traded goods; Relies on co-ordinate bench ruling
...View More No service tax applicable on volume discounts received by advertising agency (assessee) from media absent any contractual obligation to render service; Rejects Revenue’s contention that such dis
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