CESTAT Rulings
CESTAT Third Member concurs with division bench, sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently; CBEC Circul
...View More Service tax rebate appeals not maintainable before Tribunal, in terms of Sec 86 of Finance Act; Sec 86 mandates Tribunal to exercise same powers and follow same procedure as in case of Central Excise
...View More CESTAT upholds Rs 59 Cr duty demand with Rs 45 Cr penalty on Tata Motors Ltd, denies cross-model utilization of “special discounts” to dealers as reduction in transaction value of cars u/s
...View More CESTAT Third Member concurs with Member (Technical), upholds inclusion of royalty / license fee paid for import of beta / digi-beta tapes containing films, in assessable value of said tapes; Relies on
...View More Stevedoring and lighterage services rendered at minor ports in Gujarat not taxable as “port services” u/s 65(105)(zzl) of Finance Act, absent authorization from Port Authority under State
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CESTAT sets aside demand against real-estate developer, so long service tax collected from customers on construction services deposited with Revenue, it is immaterial who deposits the same; Assessee
...View More Exchange of pre-owned / used cars for new ones by Maruti Suzuki dealer a pure transaction of purchase and sale, not construable as ‘business auxiliary service’ (BAS); Rejects Revenue conte
...View More Construction of residential complex and subsequent sale of apartments to individual buyers taxable as “works contract service” u/s 65(105)(zzzza) of Finance Act; Adjudicating Authority&rsq
...View More CESTAT allows re-classification of on-going construction services to “works contract service” after its introduction w.e.f. June 1, 2007; Relies on CBEC Circular dated August 24, 2010, whi
...View More Business Auxiliary services rendered to overseas entity in relation to evaluation of market trends and identification of prospective customers in India, qualify as ‘export’ under Export of
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