CESTAT Rulings
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
...View More CESTAT upholds service tax on laying of pipelines for Gujarat Industrial Development Corporation (GIDC) under "Commercial or Industrial Construction Service" category u/s 65(25b) of Finance Act,
...View More Service tax paid on recovery agent services availed by lending company prima facie eligible for input service credit prior to April 1, 2011; Relies on Bombay HC rulings in Coco Cola and Ultratech Ceme
...View More CESTAT confirms service tax demand against Jet Airways, collection of statutory passenger service fee under Indian Airport Authority’s direction taxable as “Business Auxiliary Service&rdqu
...View More Service provided by Indian company to overseas group entity w.r.t. promotion and marketing of spare parts supplied to Indian customers, prima-facie liable to service tax, such service not a service &l
...View More CESTAT rules in favour of insurance companies, allows utilization of input service credit towards service tax discharge of "Insurance Auxiliary Service" under reverse charge mechanism; Rejects Revenue
...View More Sale of prospectus / admission forms for coaching classes prima facie not classifiable under "commercial training or coaching services"; Finds merit in assessee's contention that not all students take
...View More Flight reservations / bookings services availed by Jet Airways ("airlines") from foreign based Computer Reservation System ("CRS") companies taxable as "online information and data base access or retr
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