CESTAT Rulings
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 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 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 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 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 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 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 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 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 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