CESTAT Rulings
CESTAT quashes demand under ‘Franchise’ service as defined u/s 65 (105)(zze) of Finance Act, 1994 in respect of sale of marketing division of nutraceutical business for consideration of Rs
...View More CESTAT upholds confiscation of goods u/s 111(m) of the Customs Act, 1962 (Act) on account of mis-declaration of goods as part and accessories of engine for availing benefit of exemption under EPCG sch
...View More CESTAT holds that amount collected by assessee towards service tax from insurance agent is not required to be deposited u/s 73A(2) of Finance Act, 1994 (Act) where service tax has initially been paid
...View More CESTAT sets aside Rs. 220 crores (approx) demand stating that assessee has not transferred any land development right in favour of DLF Ltd. while purchasing land on their behalf from various Land Owni
...View More CESTAT upholds service tax liability on 10% service charge/tips charged in hotel bills, holds same as includible in gross amount charged from service recipient towards providing ‘Mandap Keeper S
...View More CESTAT allows assessee’s appeal, holds that conducting IELTS test in India is not taxable under “commercial training or coaching” service; States that “Commercial training or c
...View More CESTAT holds that activity of supply and installation of computers and accessories along with provision of IT assistant and consumables in various units under Department of Education, Government of NC
...View More CESTAT sets aside inquiry officer’s order revoking assessee’s CHA license based on DRI’s report that fake/forged duty credit scrips were used and hard copy of same was not produced t
...View More CESTAT sets aside demand under reverse charge in respect of commitment charges, up-front fees, etc. paid to Asian Development Bank (ADB) and International Finance Corporation (IFC) in respect of funds
...View More CESTAT sets aside penalty imposed u/s 76, 77 and 78 of Finance Act, 1994 for not depositing service tax amount with Revenue authorities where assessee was making compliance of service tax payment thro
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