CESTAT Rulings
No interest payable on finalisation of provisional assessment of imported goods prior to July 2006 in terms of Sec 18(3) of Customs Act; Said section cannot be presumed to govern Bills of Entry filed
...View More CESTAT provides respite to Hindustan Unilever, sets aside duty demand on supply of intermediate goods, viz. unfinished soap noodles, at a price lower than that cleared to sister unit on cost construct
...View More CESTAT Third Member grants respite to Thai Airways, services received by Indian branch offices from foreign-based Computer Reservation System (CRS) companies not taxable as “Online Database Acce
...View More CESTAT directs pre-deposit, ‘agreement to lease’ entered prior to actual leasing prima-facie falls within scope of ‘renting of immovable property’ as defined in Finance Act, 19
...View More CESTAT rules on classification of interior work activities such as wall plastering, floor tiling, carpentry undertaken in commercial premises u/s 65(25b) of Finance Act, taxable as ‘commercial o
...View More Rendition of services by overseas branches to overseas customers not taxable in the hands of head office (HO) in India on reverse charge basis; Sec 66A of Finance Act neither envisages treating branch
...View More Sale of third party software and in-house developed software prima facie not “Intellectual Property Right Service” (IPR) or “Information Technology Service” (ITSS); There is
...View More CENVAT credit of courier service, landline telephone / mobile phone service and insurance of plant & machinery prima facie available during the period November 2004 to September 2008; Adjudicating
...View More Fees paid by Website domain registration company to International Corporation for Assigned Names and Numbers (ICANN) & ICANN accredited registries, not liable to service tax under reverse charge a
...View More CENVAT credit recoverable once ownership and control of capital equipment, machinery transferred to another legal entity, situated in same factory premises; Such transfer construed as ‘removal&r
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