CESTAT Chennai held that service receiver (appellant) not liable to pay service tax invoking provisions of section 66A of the Finance Act under reverse charge mechanism (RCM) as inspection service is performed in India.
CESTAT Kolkata held that the Tubular Plate Lead Acid batteries are an integral part of the Solar Power Generating System, are eligible for the benefit of exemption Notification 6/2002 dated 01/03/2002 as amended.
CESTAT held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract.
Training of officers by a foreign agency was performed outside of India. Therefore, there cannot be any liability of Service Tax.
Waste and scrap are emerging as by-products during the course of manufacture of other products and therefore are not exigible to excise duty.
DEPB licences sold by the appellant were based on fabricated documents showing export of goods to Bangladesh through Land Customs Station
Cost of free supplied corrugated boxes need to be included into assessable value of metal containers for payment of Central Excise duty.
CESTAT Ahmedabad held that the benefit of exemption Notification No. 102/2007 cannot be denied merely because the imported goods were of logs whereas the same were sawn and sold in DTA.
CESTAT Kolkata held that suspension of Customs Broker license at the stage of Show Cause Notice unjustified as the same will have serious implication on the livelihood of many employees working in the organization.
CESTAT find that Appellant claims that most of demands have been raised under the wrong category of services hence not sustainable.
