CESTAT Delhi held liquidated damages and late delivery charges are not consideration for a declared service under Section 66E(e) of the Finance Act, 1994.
CESTAT Mumbai held that imported glucose monitoring devices are classifiable under CTH 9027 by following the Bombay High Courts ruling. The Revenues appeal was dismissed and the exemption under Notification No. 24/2005-Cus. was upheld.
CESTAT Bangalore held that omission of input services from the SEZ Approved List was only a procedural lapse. It allowed the refund as the services were used for authorised operations.
CESTAT Kolkata held compensation under the Coal Mines Act is not consideration for tolerating an act, setting aside service tax, interest and penalties.
CESTAT Hyderabad held that integrated cargo movement involving loading, containers and coordination was Cargo Handling Service, not mere transportation.
CESTAT held that identical Interactive Display Systems remained classifiable under CTI 8471 4190 as settled by earlier binding decisions.
CESTAT held roads inside Krishi Upaj Mandi qualify for service tax exemption as they are meant for use by farmers, traders and the general public.
CESTAT held that a composite handling and transportation contract cannot be artificially split to levy service tax under the GTA category.
CESTAT held that revenue-sharing arrangements with restaurant operators did not constitute Business Support Service and set aside the service tax demand.
CESTAT held quarrying formed part of manufacture for exported granite products, restoring EOU duty exemption and setting aside customs and excise demands.
