CESTAT Rulings
No service tax payable under ‘Management Consultancy Service’ category on running, operating and managing of Taj Lands End Ltd’s entire hotel business by The Indian Hotels Co. Ltd. (
...View More Leasing of knitting unit / factory does not tantamount to ‘acquisition of proprietary interest’ therein, assessee liable to excise duty under compounded scheme as “independent proces
...View More Conducting route survey, geotechnical, soil investigation and other types of surveys for GAIL & ONGC taxable as “Survey and Map Making Service” w.e.f. June 2005, not “Consulting
...View More Revenue cannot force assessee to avail exemption benefit because no ‘input’ credit availed and consequently raise demand i.r.o. ‘capital goods’ credit under Rule 6(4) of CENVAT
...View More CESTAT allows Revenue appeal, supervisory services towards making tents, mosquito nets, trousers and shorts not in relation to ‘textile processing’, exemption under Notification No. 14/200
...View More CESTAT sets aside service tax demand on proprietary concern of a sculptor / artist, under ‘architect services’ category; Sec 65(6) r/w Sec 65(105)(p) of Finance Act cover services provided
...View More CESTAT allows input service credit of acquired technical know-how (research & development) despite non-production of final goods either on trial or commercial basis; Technical know-how once obtain
...View More Certificate of completion of training issued to candidates aspiring to become Insurance agents, having recognition of law, not taxable as 'Commercial Training or Coaching Service'; In order to become
...View More CESTAT rules on valuation of Air Travel Agent services, assessee can discharge service tax liability either on gross commission received, or at specified rates on ‘basic fare’ as per Rule
...View More CESTAT grants refund of accumulated / unutilized input services credit on export of banking & financial, business support services under Notification No. 5/2006-ST; Sets aside Adjudicating Authori
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