CESTAT Rulings
CESTAT holds that 'construction services' received by assessee Institute, established solely for educational purposes and not for purposes of profit, from Governmental Department, not taxable as &lsqu
...View More CESTAT holds engine/transmission mechanism/gearbox imported in a complete pre-assembled form ineligible for concessional rate of 10% BCD under Notifications No.21/2011-Cus., No.31/2011-Cus. and No.12/
...View More CESTAT holds that transaction between assessee, an electrical division of BSNL and its associate company (i.e. CMTS-BSNL) does not constitute a provision of service as both fall in the same circle of
...View More CESTAT allows assessee’s appeal, sets aside demand under ‘Real Estate Agent Service’ u/s 65(88) of the Finance Act, 1994 (Act) in respect of investment advisory services rendered to
...View More CESTAT holds that Electrical Multiple Unit (EMU) an integrated unit consisting of Drive Motors Cars (DMCs) and Trailer Cars (TCs) imported from Korea for use in Hyderabad Metro, is classifiable as sel
...View More CESTAT sets aside service tax demand on target based incentives / discounts, and consumables / spare parts used during serving by dealer of Maruti Suzuki Ltd; Relies on Mumbai bench decision in Toyota
...View More CESTAT sets aside service tax demand under ‘Business Support Service’ (BSS) category on reverse charge basis in respect of payment made to the Railways for obtaining mandatory permits and
...View More CESTAT sets aside service tax demand on construction of women hostel for and on behalf of Govt. of India and construction of Civil Services Officers Institute, for said activity is not commercial in n
...View More CESTAT sets aside order confirming demand of duty on alleged clandestine removal of goods without observance of principles of natural justice since copies of relied upon documents (RUDs) in the show c
...View More CESTAT sets aside service tax demand under ‘construction of residential complex’ service category absent consideration of layout by Adjudicating Authority to examine whether houses so cons
...View More