CESTAT Rulings


'Construction' services received by Educational Institute from Govt. body not 'business support' service 

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

Denies concessional BCD to pre-assembled engine, gear-box, however, quashes extended period demand, penalty 

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

Quashes demand under 'telecommunication service' where service provider & recipient are same entity

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

Advisory service to Real-Estate companies, not Real-Estate agent service, expats' secondment not 'manpower-supply'

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

Electrical Multiple Unit, an integrated unit for Hyderabad Metro, classifiable as 'self-propelled railway' 

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

Commission for auto loan marketing taxable; Target incentives / discounts outside tax purview 

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

Supervising railway siding construction 'statutory' function; No reverse charge towards "support services"

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

Constructing hostel for Govt. not 'commercial' activity; Recruiting contractors' work force, taxable

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

Quashes order imposing duty on alleged clandestine removal absent furnishing relied upon documents 

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

Quashes demand on constructing residential complex absent 'layout' consideration; Commercial shops leasing taxable 

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