Tribunal ruled that construction services relating to employee residential colonies were outside scope of commercial or industrial construction services during relevant period.
Tribunal found that the assessee had paid applicable R&D cess on royalty and technical know-how fees and had maintained supporting records. Exemption equivalent to service tax liability was therefore allowed.
CESTAT held that sharing telecast rights of horse racing events with other clubs against downlinking charges amounted to commercial exploitation of events. Service tax demand for the post-2010 period was upheld.
Tribunal held that Section 159A of the Customs Act could not revive Rules 16 and 16A of repealed 1995 Drawback Rules where 2017 Rules showed a different legislative intention. Recovery proceedings initiated in 2022 were therefore held unsustainable.
CESTAT Chennai ruled that the BOOT water transmission agreement was a single indivisible works contract and not a trading activity. The Tribunal held that transfer of property in goods during execution did not convert the contract into sale of goods.
CESTAT Delhi held that penalties under Rule 26 of the Central Excise Rules cannot be imposed without a finding that goods were liable to confiscation. The Tribunal set aside the penalties as the impugned order contained no such determination.
CESTAT Mumbai held that the appellant was entitled to exemption under Notification No. 33/2012-S.T. as the taxable value of services remained below Rs.10 lakh. The Tribunal ruled that no service tax liability arose in such circumstances.
The Hyderabad CESTAT held that amounts recovered from vendors for delayed performance of contracts cannot be treated as consideration for tolerating an act under Section 66E(e). The service tax demand on liquidated damages was set aside.
CESTAT Mumbai held that optional “type test charges” collected separately from customers cannot be included in the assessable value of transformers. The Tribunal ruled that post-manufacturing testing conducted at the buyer’s request does not attract Central Excise duty.
CESTAT Hyderabad held that waste mud generated during bleaching of crude palm oil cannot be treated as an excisable manufactured product. The Tribunal ruled that involuntary waste arising during refining does not attract Central Excise duty.
