CESTAT Rulings
Electroplating of connector components on job work basis for EOU being ‘manufacture’, not classifiable as Business Auxiliary Service; Alternatively, assessee eligible for service tax exemp
...View More Assessee not engaged in "job work" as agreement clearly implies buyer-seller relationship; Rejects Revenue's argument and holds that supply of moulds per-se by buyer does not constitute job work; Asse
...View More Sale of goods under own invoice to independent customers on behalf of principal manufacturers, constitutes 'Commission Agent Services'; Unlike Commission agents, Consignment / Clearing and Forwarding
...View More Sponsorship of Delhi Daredevils team at IPL T-20 Tournament (2008-2010) by Hero Motocorp not liable to service tax; Sponsorship is for T-20 'sports event' and not for BCCI / IPL or GMR (team owner); S
...View More Manufacturer bound to pay service tax on repair services irrespective of a written agreement; Assessee’s own interpretation of taxing statute prone to gross misinterpretation of liability as wel
...View More Sponsorship fees paid by DLF and Hero for IPL matches (during 2008-2010) not liable to service tax; IPL cricket games held as 'sports event' and covered within exclusions of Sec. 65(105)(zzzn) from le
...View More No provision present in Excise law authorizing Appellate Authority to review order passed exercising discretion u/s 35F; CESTAT upholds order of Commissioner (Appeals) rejecting application for modifi
...View More CESTAT allows CENVAT credit of ‘management, maintenance or repair services’, ‘employee medi-claim services’, ‘rent-a-cab services’ and ‘car parking services&r
...View More Rejects Revenue's 'additional discount' argument on related party imports; Accepts transaction value of imports for levy of customs duty; Additional discount offered by foreign related party supplier
...View More CESTAT allows adjustment of outstanding interest dues against rebate claim sanctioned; Assessee barred from challenging the merits of an earlier dispute in a proceeding involving a different issue; Co
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