CESTAT Rulings
Rendition of services by overseas branches to overseas customers not taxable in the hands of head office (HO) in India on reverse charge basis; Sec 66A of Finance Act neither envisages treating branch
...View More Sale of third party software and in-house developed software prima facie not “Intellectual Property Right Service” (IPR) or “Information Technology Service” (ITSS); There is
...View More CENVAT credit of courier service, landline telephone / mobile phone service and insurance of plant & machinery prima facie available during the period November 2004 to September 2008; Adjudicating
...View More Fees paid by Website domain registration company to International Corporation for Assigned Names and Numbers (ICANN) & ICANN accredited registries, not liable to service tax under reverse charge a
...View More CENVAT credit recoverable once ownership and control of capital equipment, machinery transferred to another legal entity, situated in same factory premises; Such transfer construed as ‘removal&r
...View More Nutrient based subsidy received from Ministry of Chemicals & Fertilisers not includible in transaction value of manufactured fertilisers; Rejects Revenue contention that compensation offered by wa
...View More Testing of pharmaceutical products during manufacture to check compliance with given formulae not taxable as ‘technical testing and analysis service’; As per agreement with principal, asse
...View More CESTAT sets aside Adjudicating Authority order, no service tax leviable on ocean freight incurred by logistics company; Rejects Revenue contention that assessee providing composite service, whose pre-
...View More CESTAT accepts transaction value declared by assessee based on invoice value as per prevalent international market rates + demurrage charges, though goods imported earlier by another consignee at high
...View More Survey activities involving soil investigation, traffic survey, pavement design for road construction prima facie classifiable as ‘Consulting Engineer Services’, not ‘Survey and Map
...View More
 (1).PNG)
