CESTAT Rulings
CESTAT Delhi upholds service tax demand on Delhi Metro Rail Corporation Ltd (DMRC) under "Renting of Immovable Property Service" for a portion of ‘upfront fees’ received for entering into
...View More CESTAT Chennai holds that assessee Daimler India (Host Company) is liable to service tax on seconded employees (transferees) of Daimler AG, Germany (Home Company) under the head ‘Manpower Recrui
...View More CESTAT Delhi sets aside denial of BCD, CVD exemption and 5% IGST on Cepheid India's import of HIV-VL load test kits [GenXperts®], by holding that these test kits being ‘life saving diagnosti
...View More CESTAT Delhi quashes Show Cause Notice (SCN) creating demand of service tax on internet services noting that “show cause notice presumes that there was intent to evade payment of service tax mer
...View More CESTAT Chennai upholds Rs. 50,000 penalty on Customs Broker (CB) for failing to report significant discrepancies in declared vs. actual weight of imported consignments cleared on behalf of the importe
...View More CESTAT Allahabad quashes demand of duty on kraft paper and packing material on finding that entire case of Department starting from allegation of clandestine removal under fake & parallel Invoices
...View More CESTAT Bangalore quashes demand of service tax on ‘sponsorship services’ rendered to Indian Premier League teams Knight Raiders, Decan Chargers since “last match was concluded on 25.
...View More CESTAT Chennai sets aside revocation of Customs Broker License and forfeiture of security deposit, modifying penalty to Rs. 5,000; Assessee had filed Bill of Entry for import of Black Raw Agarbattis,
...View More CESTAT Chennai allows a 100% EOU (Assessee) manufacturing Tractors, Engines and Parts thereof, to clear similar goods in DTA at concessional rate as per FTP, 2009 r/w Notification No. 23/2003-CE; Hold
...View More CESTAT Delhi holds that demand of service tax under the head ‘business auxiliary service’ (BAS) on the profits earned by a GTA service provider (Assessee) by hiring a sub-contrator for les
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