CESTAT Rulings
Renting of vacant land before July 1, 2010 not liable to service tax; CESTAT interprets Sec 65(105)(zzzz), rejects Revenue’s stand that amendment introducing tax on vacant land was clarificatory
...View More Reimbursement received by authorised service station, in respect of advertisements and organizing road shows, liable to service tax, as Business Auxiliary Service (BAS); Such activity amounts to promo
...View More No service tax under "Banking and other Financial Services" category, on brokerage received against sale of RBI tax saving bonds; Relies on CBEC Circular dated August 10, 2010 which clarifies that no
...View More CESTAT rejects stay application against service tax demand under ‘renting of immovable service’; Since vires of levy on renting services upheld by Delhi HC’s full bench in Home Solut
...View More CESTAT rejects refund of input services received by branch office before date of centralised registration, against export of service; Facility of centralised registration being a special facility unde
...View More Sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently, as per Finance Act provisions; Rejects assessee’s cont
...View More CESTAT rejects transaction value less than production cost on sale of electrical distribution boards to related person; Determination of quantum of production and sale price of manufactured goods, pro
...View More CESTAT Third Member upholds service tax demand on Vidarbha Cricket Association under 'club or association service' u/s 65(105)(zzze) r/w Sec 65(25a) of Finance Act, 1994; Rejects assessee's contention
...View More Processing of raw material supplied by principal being 'manufacture', cannot be subjected to service tax under 'Business Support Service' (BSS); Accepts assessee’s contention that processing act
...View More CESTAT upholds service tax on tours organised by hiring tourist vehicles, u/s 65(105)(n) r/w Sec 65(52) of Finance Act during the period 2000-02; Rejects assessee's contention that only persons having
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