CESTAT Rulings
Profit earned in sale / purchase transactions not liable to service tax, in respect of service rendered as 'sole selling agent' for manufacturer; Assessee undertaking two separate functions under same
...View More CESTAT upholds service tax demand on oil marketing company, co-branding and extending distributor network for marketing of rubber hoses, LPG stoves, pressure cookers by manufacturers, taxable as &lsqu
...View More CESTAT allows assessees’ appeals, opinion/clarification issued by Jt. DGFT to be considered as clarification issued by DGFT and same binding on Customs Authorities as far as ITC restrictions con
...View More Third Member concurs with Member (Judicial) that Reviewing Authority cannot go beyond show cause notice (SCN), holds ‘review’ not a substitute for SCN towards recovery of sanctioned refund
...View More Bank deposit insurance by RBI subsidiary, Deposit Insurance & Credit Guarantee Corporation (DICGC), taxable as “general insurance business service”, u/s 65(49) r/w Sec 65(105)(d) of Fi
...View More CESTAT disallows ‘capital goods’ / ‘inputs’ credit to telecom operators on shared towers / pre-fabricated buildings, i.e. ‘passive telecom infrastructure’ for rende
...View More CESTAT allows appeal, holds that once case is decided by Settlement Commission in respect of an importer, proceedings against co-noticees shall cease; Conjoint reading of Sec. 127A(b), 127F and 127J o
...View More CESTAT allows CENVAT credit on inputs used in erection / fabrication of passive telecom infrastructure provided on shareable basis to various telecom operators, taxable as “Business Support Serv
...View More CESTAT grants respite to telecom infrastructure company, quashes service tax demand on Rs 1493 crores advanced by holding company for setting up after demerger; Combined reading of Master Service Agre
...View More CESTAT rules out taxability of postage expenditure reimbursed by "Share Transfer Agent & Registrar to an Issue" from client companies; As per Sec 2(f) of The Indian Post Office Act, ‘postage
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