CESTAT Rulings
Services provided by FICCI and ECSEPC to its members / non-members not taxable as “Club or Association” services u/s 65(25a) r/w 65(105)(zzze) of Finance Act; FICCI a charitable institutio
...View More No service tax applicable on flight cancellation charges collected by air travel agents from their clients u/s 65(105)(l) of Finance Act; Cancellation charges part of airfare received from persons boo
...View More Sales promotion of clients’ products in India and conducting market survey, after sale warranty services, constitute 'Business Auxiliary Service' (BAS); Such services provided on behalf of forei
...View More CESTAT grants service tax relief to SKOL Breweries Ltd (assessee), owner of "Foster" brand, for contract manufacturing; Manufacturing by Contract Bottling Unit (CBU) under assessee’s brand name
...View More CESTAT Third Member dismisses assessee’s appeal, Anti-Dumping Duty (ADD) leviable on goods imported in semi knocked down (SKD) condition; Rule 2(a) of General Rules of Interpretation of First Sc
...View More CESTAT upholds Adjudicating Authority’s order, imparting of computer training taxable as ‘commercial training or coaching service’ u/s 65(105)(zzc) of Finance Act; Rejects assessee&r
...View More CESTAT Third Member concurs with division bench, sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently; CBEC Circul
...View More Service tax rebate appeals not maintainable before Tribunal, in terms of Sec 86 of Finance Act; Sec 86 mandates Tribunal to exercise same powers and follow same procedure as in case of Central Excise
...View More CESTAT upholds Rs 59 Cr duty demand with Rs 45 Cr penalty on Tata Motors Ltd, denies cross-model utilization of “special discounts” to dealers as reduction in transaction value of cars u/s
...View More CESTAT Third Member concurs with Member (Technical), upholds inclusion of royalty / license fee paid for import of beta / digi-beta tapes containing films, in assessable value of said tapes; Relies on
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