CESTAT Rulings
CESTAT Delhi sets-aside service tax demand on commission received by Assessee in respect of ‘Student Recruitment Services" rendered to its Parent Company located in Australia to help recruit stu
...View More CESTAT Ahmedabad rules that demand under Central Excise Act cannot be confirmed based on statements of third party witness recorded u/s 14 but not cross-examined u/s 9; Notes that, entire demand
...View More CESTAT Mumbai in view of failure of Revenue to consider and adhere to decisions of appellate authorities, demonstrating lack of judicial discipline, directs to test the applicability of these decision
...View More CESTAT Chennai quashes demand under ‘Manpower Recruitment and Supply Service’ (MRSS) in respect of service engineers deputed by overseas parent entity to Indian entity (assessee) for rende
...View More CESTAT, Mumbai upholds demand as provider of ‘franchisee service’ in terms of Section 65 (105)(zze) of Finance Act, 1994 for grant of ‘representational rights’ for providing co
...View More CESTAT Hyderabad sets-aside demand against Inox under ‘business support services’ (BSS) with interest, penalty and instead holds that assessee has been granted the non-exclusive license to
...View More CESTAT Mumbai sets aside order by which loading value of imported goods (i.e. ‘Rexona antiperspirants’) sourced by HUL from Unilever Australia was re-determined at 20% without procedural o
...View More CESTAT Chennai holds that the payment made by assessee (under reverse charge on foreign remittances) after being pointed out by Audit Officers “does not fall under recovery of arrears of tax by
...View More CESTAT Mumbai sets-aside demand relating to cost of employees and labour fastened on assessee operating under an unincorporated joint venture (JV) arrangement in respect of Tipti and Panna & Mukta
...View More CESTAT Mumbai holds that retrospective effect of exemption is applicable to electrical works executed and maintenance undertaken by Assessee for Goa State Industrial Development Corporation and Goa Me
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