CESTAT Ahmedabad held that penalty on mediator acting as a broker in dealing with trading of advance licence which was forged or obtained fraudulently unjustified as it is not established that he was aware about forged/ fake nature of licence.
CESTAT Chennai directs reconsideration of customs duty on imported aluminium powder by Metal Powder Company Ltd., citing lack of speaking order.
CESTAT Chennai ruled no service tax is leviable on ABC Consultants Pvt. Ltd. for reimbursement of advertisement charges following precedent.
CESTAT Ahmedabad ruled that services received outside SEZ are eligible for a refund of Service Tax under Notification No. 09/2009-ST dated 03.03.2009 as amended by Notification No. 15/2009-ST dated 25.05.2009, in Zydus Hospira Oncology case.
Ruling on service tax liability for Grand Polycoats Co Pvt Ltd vs Commissioner of Central Excise. CESTAT Ahmedabad orders re-adjudication on the case
Tribunal held that once on a particular issue the show cause notice has been issued, on the same issue for the subsequent period no extended period can be invoked as demand for the extended period do not sustain being time bar.
CESTAT Chandigarh rules weighment by Food Corporation of India (FCI) doesnot fall under Business Auxiliary Service nullifying service tax demand.
Read about ATA Freight Line vs Commissioner case. Analysis of CESTAT Chandigarh ruling on logistics services, service tax liability, and appeal outcome.
Commissioner of Central Tax Vs MeritTrac Services Private Limited (CESTAT Bangalore) CESTAT Bangalore held that activity of carrying out the exams for university cannot be construed as rendering of ‘Management or Business Service’ to the universities without the assessee’s involvement in the execution of the conduct of the examination. Facts- The respondent are engaged in […]
CESTAT Chennai held that sale of ticket for cricket tournament cannot be considered as an exempted service and therefore no Service Tax is required to be reversed in terms of Rule 6(3) (i) CENVAT Credit Rules, 2004.
