CESTAT Rulings
‘Dredging service’ undertaken in navigation channel leading to jetty, prima-facie not an ‘input service’; Channel not a private property of assessee but belongs to Maharashtra
...View More Pre-printed paper used for printing / writing PIN mailers by banks, prima facie classifiable under CETH 48.20 as ‘paper & paper board’ items from 2008 onwards; Apart from name of accou
...View More Deemed value of consumables prima facie includible in taxable value of erection and commissioning services u/s 65(39a) of Finance Act, absent details of actual consumption; Rejects assessee’s co
...View More Transportation of crude oil through pipeline which travels through various States not a 'process' integrally connected with final manufacture; Upholds Revenue's action of rejecting assessee's applicat
...View More Trading activity neither ‘service’ nor ‘exempted service’ prior to April 1, 2011, input credit not available against services utilised therein; Explanation to Rule 2 of CENVAT
...View More Manufacturer's services of merely assisting customers in executing export orders not taxable as 'Management Consultancy Service' (MCS); MCS services imply services in relation to management of an orga
...View More Pre-May 2008, Service tax on receipt of ‘manpower recruitment or supply agency service’ from associated enterprises payable on actual payment of gross amount, not against book adjustments;
...View More Labeling / re-labeling of material handling equipment parts improves marketability, prima-facie amounts to manufacture u/s 2(f)(ii) of Central Excise Act, 1944; Directs 25% pre-deposit of tax demand;
...View More Service tax exemption against “Business Auxiliary Services” provided to SEZ developer or Unit under Notification No. 4/2004-ST , prima facie unavailable, absent authorisation from SEZ Deve
...View More Electricity supplied free of cost by customer not includible in value of operation and maintenance (O&M) service of air separation plant provided by assessee; Air separation plant owned by assesse
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