CESTAT Rulings
CESTAT Allahabad quashes demand of service tax on amount of advances received from prospective buyers (i.e. booking amount) under the head ‘Construction of Residential Complex’; Examining
...View More CESTAT Chennai allows Assessee’s appeal remanding the matter to the adjudicating authority for re-consideration on the issue of claiming partial exemption in respect of services provided to educ
...View More CESTAT Chennai allows appeal filed by the Assessee setting aside the order passed by Commissioner (Appeals) that failed to consider the cross-objections filed by the Assessee against Revenue’s a
...View More CESTAT Ahmedabad holds that liquidated damages/ penalty collected from vendors.suppliers for breach of contract, does not come under the purview of declared service as defined u/s 66E (e) of the Finan
...View More CESTAT Bangalore finds Larsen & Toubro Ltd. (assessee) eligible for central excise duty exemption on clearance of ‘reinforced concrete girders’ manufactured by assessee in precasting y
...View More CESTAT Ahmedabad rules that a sub-contractor remains liable to pay service tax even if the main contractor has already paid it, while remanding the matter for recomputation of demand under ‘Cons
...View More CESTAT Delhi rules that supply of food and beverages over the counter within a cinema complex does not constitute a taxable ‘service’ but is merely a transaction of sale of goods; Examinin
...View More CESTAT Chennai quashes order passed by the Commissioner of Customs regarding the import of PVC flex banners from China via Malaysia allegedly to evade anti-dumping duty (ADD); Noting that Assessee sta
...View More CESTAT Delhi holds that Assessee providing ‘cargo handling services’ to various clients, which includes door-to-door delivery on extra charges, is taxable as “courier service”
...View More CESTAT Allahabad quashes demand of service tax on ‘takeaway or pick-up’ service provided by Haldirams; Follows Tribunal decision in case of Bikanervala Foods which relied on dicta propound
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