CESTAT Rulings


Leasing of ISO-Tanks located abroad tantamount to ‘business- auxiliary-services’, attracts service-tax under RCM 

CESTAT Ahmedabad upholds order confirming service tax levy on the ISO tanks situated abroad taken on lease by the Assessee for storage and effective supply of Aluminium Chloride to customers located a...View More

Servers distinct from ‘Automatic-Data-Processing-Machines’, not restricted under Exim policy; Quashes confiscation, penalty 

CESTAT Kolkata upholds the classification of second hand “Data processing Server” with all standard Accessories namely Output Power Supply, Switching Power Supply, AC-DC converter & De...View More

Sustains liability as sub-contractor whilst dropping demand on services connected to distribution of electricity 

CESTAT Ahmedabad confirms liability on services provided as sub-contractor despite main contractors, IVRCL Infrastructure & Project Ltd. paying Service Tax on the entire amount by observing that &...View More

Quashes demand of service tax on cost sharing between group companies 

CESTAT Kolkata quashes demand of service tax on cost sharing between group companies under ‘Business Support Service’ on finding that “demand of service tax confirmed merely on the b...View More

Upholds ‘Mixed Xylene Isomers’ imported by Berger Paints under CTH 29024400 

CESTAT Kolkata classifies ‘Mixed Xylene Isomers’ under CTH 29024400, as declared in bill of entries by Berger Paints alongwith two other importers, rejecting the reclassification of revenu...View More

Confirms imposition of differential duty on imported LED-Television setting aside confiscation and redemption fine 

CESTAT Mumbai dismisses appeal filed by the Assessee confirming imposition of differential duty on import of LED-Televisions by holding that the “….appellant has not been able to demonstr...View More

Upholds levy of differential duty on account of classifying ‘reverse-gear-shifts’ as ‘transmission-shafts’ under Chapter-84 

CESTAT New Delhi dismisses Assessee’s appeal rejecting the classification of imported Fork/Yoke 5th and reverse gear shift, as internal parts of automotive engine/Automotive classifiable as Tran...View More

‘Call Free Allowance’ waiver offered by Airtel to employees not taxable; Quashes Rs 125 cr penalty 

CESTAT Chandigarh quashes service tax demand, interest and penalty of Rs 125 crore on Bharti Airtel u/s 78 of the Finance Act, 1994 on the amount of ‘Call Free Allowance’ (CFA) waiver give...View More

IT support services to IIM’s/XLRI not Commercial-Training-or-Coaching-Centre services, but ‘BAS’; Drops demand 

CESTAT Chandigarh drops demand against Assessee classifying services of providing IT infrastructure and other support services to institutions like IIM, Kozhikode and XLRI, Jamshedpur as ‘Busine...View More

Quashes service tax on Shipping Corp. for provision of ships to charterers sans taxability test 

CESTAT Mumbai quashes service tax demand on assessee providing ships on charter hire basis for transportation of crude into India on finding that “The test of taxability is lacking”; Durin...View More