CESTAT Rulings


Clean sweep for ‘Rajasthan Royals’; Central Rights Income, payment to foreign player not taxable

CESTAT Mumbai sets-aside demand against Jaipur IPL Cricket Co. [operating the IPL cricket team ‘Rajasthan Royals’ (RR)], on seven issues including promot...View More

Konkan & Indian Railways, not separate entities; Allowing use of Mangalore-Roha line not service

CESTAT Mumbai observes that Konkan Railways (assessee) and Indian Railways “are not separate entities”, finds the service tax demand against assessee “unsustainable” under &lsq...View More

Validates refund for differential CVD vide BoE amendment; Remands matter for unjust enrichment applicability

CESTAT Mumbai holds that refund claims filed pursuant to the reassessed Bills of Entry (BoE)“are in conformity with the statutory provisions”, sets-aside order con...View More

Mere charging high-fees doesn't alter charitable trust’s identity'; Grants refund to Adani 

CESTAT Ahmedabad allows refund to service recipient [Gujarat Adani Institute of Medical Sciences (assessee/charitable trust)] of service tax paid on medical college construction to the contractor; Rem...View More

Upholds suo-moto service tax adjustment by L & T on advance received from customer 

CESTAT Ahmedabad upholds the suo-moto adjustment of excess service tax paid by Larsen & Toubro (assessee) on advance payment (received for power plant construction) towards other service tax liabi...View More

‘Delayed Payment Charges’ collected by Cholamandalam Investment & Finance Co. not consideration for service

CESTAT, Chennai allows assessee’s appeal, rules that the ‘delayed payment charges’ collected from borrowers, cannot be held to be ‘consideration’ as p...View More

Grants relief to Bombay Chamber of Commerce & Industry; Quashes extended period demand

CESTAT, Mumbai sets-aside demand beyond normal limitation period imposed on Assessee (Bombay Chamber of Commerce & Industry) relating to receipts pertaining to issuance of cert...View More

No prohibition on "Body-Massager" import; Characterisation as 'obscene article' based on perceived use untenable 

CESTAT Mumbai rejects the plea of Department that ‘body massager’ by its probable use/misuse, shape, features can be characterized as ‘obscene article’ and therefore, prohibite...View More

Recovery of unpaid salary from employees leaving Kellogg not ‘Consideration’, outside service-tax ambit 

CESTAT Mumbai sets-aside demand on notice period recovery, follows precedent holding that same is out of salary which is not covered by provisions of service tax; Revenue sought to recover an amo...View More

Remuneration received by SBI from RBI for handling PPF accounts not taxable pre- Sept 2004 

CESTAT Mumbai quashes order holding SBI liable to pay service-tax on remuneration received from RBI in relation to management of PPF accounts as it amounts to ‘all forms of fund management&rsquo...View More