CESTAT Rulings
CESTAT rejects stay application against service tax demand under ‘renting of immovable service’; Since vires of levy on renting services upheld by Delhi HC’s full bench in Home Solut
...View More CESTAT rejects refund of input services received by branch office before date of centralised registration, against export of service; Facility of centralised registration being a special facility unde
...View More Sub-contractors providing commercial or industrial construction services to main contractor, liable to discharge service tax independently, as per Finance Act provisions; Rejects assessee’s cont
...View More CESTAT rejects transaction value less than production cost on sale of electrical distribution boards to related person; Determination of quantum of production and sale price of manufactured goods, pro
...View More CESTAT Third Member upholds service tax demand on Vidarbha Cricket Association under 'club or association service' u/s 65(105)(zzze) r/w Sec 65(25a) of Finance Act, 1994; Rejects assessee's contention
...View More Processing of raw material supplied by principal being 'manufacture', cannot be subjected to service tax under 'Business Support Service' (BSS); Accepts assessee’s contention that processing act
...View More CESTAT upholds service tax on tours organised by hiring tourist vehicles, u/s 65(105)(n) r/w Sec 65(52) of Finance Act during the period 2000-02; Rejects assessee's contention that only persons having
...View More Products supplied as free promotional samples must be valued based on 'transaction value' for excise duty payment; Method specified under Rule 4 based on value of identical/similar goods cleared for s
...View More CESTAT allows balance capital goods credit in subsequent financial year as per Rule 4(2) of CENVAT Credit Rules (CCR), despite final product being exempt during said period; No condition in Rule 4(2)(
...View More Consideration received for operating & arranging outbound tours, even if falling within scope of amended definition of tour operator, not liable to levy and collection of service tax; Provisions o
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