CESTAT Rulings
CESTAT quashes service tax demand on security deposit (equivalent to 6 months’ / 1 year’s rent) taken towards leasing of immovable property; Rejects Revenue contention that interest free d
...View More Third Member concurs with Member (Judicial), absent mis-declaration in number of packing machines by assessee, duty demand not sustainable under 7th proviso to Rule 9 of Pan Masala Packing Machines (C
...View More CESTAT upholds service tax on cable operator against ‘subscriber base’ declared to broadcasters vis-à-vis subscriber fee; Rejects assessee's contention that measure of levy for serv
...View More CESTAT allows Revenue appeal, services rendered in relation to storage and warehousing of export cargo classifiable as 'storage and warehousing service', not 'cargo handling' post February 2005; Rejec
...View More Rental / maintenance charges collected for supply of gases in own cylinders not includible in assessable value (AV), packing of gases into cylinder not necessary to make it ‘marketable’; P
...View More Third Member of CESTAT to decide if running, operating and managing Taj Lands End Ltd’s entire hotel business by The Indian Hotels Co. Ltd (assessee) is taxable under ‘Management Consultan
...View More Activity of handling, bagging and unloading of imported goods on behalf of Government of India (GOI) not Cargo Handling / Business Auxiliary Service; Imported goods purchased under tender floated by G
...View More Demand time barred w.r.t. computer training service rendered by computer training institute pre-June 2005; Notification No. 24/ 2004 dated September 10, 2004 extending exemption to computer training s
...View More CESTAT allows CENVAT credit of service tax paid under reverse charge mechanism by assessee’s Head Office (HO) registered as ‘input service distributor’ (ISD); Fact that HO a ‘d
...View More Bombay High Gas Oil (BHGO) an excisable product classifiable under CETH 2790.99, assessee’s contention that no duty leviable as BHGO neither marketable nor classified under any Chapter heading u
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