CESTAT Rulings
Bundled services in relation to Spot Billing Centers for Electricity Company constitute ‘Business Auxiliary Services' and not ‘Business Support Services'; Rejects assessee’s contenti
...View More Denies refund of service tax paid on commission to overseas agent for export of goods under reverse charge mechanism; Claim time barred since it was submitted after 60 days from date of export; Date o
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Amount paid by Royal Enfield Motors to dealers for After Sale Service (ASS) and Pre-Delivery Inspection (PDI) of vehicles cannot be treated as "additional consideration" to levy
...View More No powers to Customs Dept to challenge validity of import license issued by DGFT; DGFT had allowed imports while Customs authorities held imports as invalid; DGFT has final authority in matters pertai
...View More Electroplating of connector components on job work basis for EOU being ‘manufacture’, not classifiable as Business Auxiliary Service; Alternatively, assessee eligible for service tax exemp
...View More Assessee not engaged in "job work" as agreement clearly implies buyer-seller relationship; Rejects Revenue's argument and holds that supply of moulds per-se by buyer does not constitute job work; Asse
...View More Sale of goods under own invoice to independent customers on behalf of principal manufacturers, constitutes 'Commission Agent Services'; Unlike Commission agents, Consignment / Clearing and Forwarding
...View More Sponsorship of Delhi Daredevils team at IPL T-20 Tournament (2008-2010) by Hero Motocorp not liable to service tax; Sponsorship is for T-20 'sports event' and not for BCCI / IPL or GMR (team owner); S
...View More Manufacturer bound to pay service tax on repair services irrespective of a written agreement; Assessee’s own interpretation of taxing statute prone to gross misinterpretation of liability as wel
...View More Sponsorship fees paid by DLF and Hero for IPL matches (during 2008-2010) not liable to service tax; IPL cricket games held as 'sports event' and covered within exclusions of Sec. 65(105)(zzzn) from le
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