CESTAT Rulings
CESTAT Bangalore disapproves ‘severe financial crisis’ as a reasonable cause for non-payment of service tax even though collected from the customers but not deposited with the Government,
...View More CESTAT Delhi upholds order classifying manual breast pump under CTH 39269090; While assessee filed Bill of Entry for import of Manual Breast Pump by classifying it under CTH 9018, Department classifie
...View More CESTAT Ahmedabad holds that ‘Hair Transplant’ is a cosmetic surgery and liable to service tax levy under the category of ‘Cosmetic and Plastic Surgery Services’ u/s 65(105)(zzz
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CESTAT Ahmedabad quashes the demand of service tax observing that transfer of technical know-how and patent was in pursuance to slump sale and not by way of providing the service; Hold
...View More CESTAT Hyderabad holds that education cess (EC) and secondary and higher education cess (SHEC) are to be taken and utilized for the purpose of payment, respectively, of the said Cesses only; Thereby,&
...View More CESTAT, New Delhi quashes order levying service tax on re-instatement interest collected by Max Life Insurance on delayed payment of premium by the policy holder to reinstate a lapsed policy; Holds th
...View More CESTAT Mumbai grants refund of unutilized amount lying in the Personal Ledger Account (PLA) which could not be utilized due to introduction of GST, holds that said amount “is not duty” and
...View More CESTAT, Hyderabad upholds demand on amount collected as ‘tuition fees’ by Assessee providing taxable service of Commercial Coaching for competitive examinations, finds that demand of servi
...View More CESTAT Delhi sets aside twin grounds allegations for forfeiture of whole amount of security deposit and imposition of penalty under Courier Import Export (Electronic Declaration and Processing) Regula
...View More CESTAT, Ahmedabad sets aside impugned Orders which held that Oil inside the Bunker Tanks in engine rooms of imported vehicles are to be assessed to duty under CTH 2710, rules that such Oil imported fo
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