CESTAT Rulings
Third member concurs with Member (Technical), promotion / marketing by Microsoft India for foreign principal, an ‘export’ of Business Auxiliary Service (BAS) in terms of Export of Service
...View More CESTAT allows service tax refund to sub-contractor towards civil work executed for main contractor, who discharged tax liability on same transaction; Relies heavily on SC’s L&T ruling which
...View More CESTAT Larger Bench rules on extension of stay beyond 365 days (180+185) u/s 35C(2A) of Central Excise Act; Where appeal cannot be disposed of for reasons not attributable to assessee, and Tribunal sa
...View More CESTAT allows distribution of entire credit of services specified in Rule 6(5) of CENVAT Credit Rules, 2004 by an Input Service Distributor (ISD) attributable to dutiable as well as exempted goods / s
...View More CESTAT upholds 10% loading of ‘overheads’ on imports made by Software Technology Parks (STP) unit from related entity in USA till April 2008; CIF price quoted by supplier in invoices raise
...View More Transportation of mined products from mining beds to various locations situated in mine, prima-facie taxable as ‘Mining services', not 'Goods Transportation Agency service'; Mining a composite a
...View More Royalty for use of ‘Bruce Lee’ images in mobile games not taxable as ‘Intellectual Property Rights (IPR) service’; Property embodied in visual images falls under 'Copyrights' d
...View More CESTAT disallows CENVAT credit utilisation of input services availed at factory in Pune towards dispensing service tax liability on renting of immovable property located in Mumbai; Recalls basic princ
...View More 2 Member CESTAT Bench refers question pertaining to customs duty applicability on tools / spare parts for offshore oil drilling imported on behalf of ONGC via courier, hand baggage and sea, to Third M
...View More Ticket booking by Air Travel Agent through General Sales Agent (GSA) of airlines prima-facie taxable as ‘Air Travel Agent Service’, not ‘Business Auxiliary Service’ (BAS); Reje
...View More
 (1).PNG)
