Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
ST – ‘Management agent’, cannot claim exemption available to a ‘commission agent’ under Notification No. 13/2003
Services received from IFC & ADB not, prima facie, liable to service tax
No power to Single member bench to hear appeal in matter involving classification of services for levy of service tax
Transport of staff from city to factory located in a far-off village is eligible input service
Prima facie, trademarks registered outside India are also covered under charge of service tax
Hiring of aircrafts by cargo companies prima facie is not ‘Supply of Tangible Goods for Use’ services
Services in relation to harvesting and transportation of Agricultural Produce are exempt from ST
Consideration received for assignment of toll collection rights, prima facie, amounts to franchise service
‘Air travel agents’ services for business purpose are input services
No reversal of cenvat credit if credit of the same is not been availed by Assessee
Agency Commission received by Banks / FIs from RBI / Govtschemes is exempt from service tax
BPO can take Input credit on CA, Business Support & Air Travel Service
SIM card distributor not liable to service tax if tax already been paid by Telecom Company
Input credit admissible on marketing services for marketing of assessee’s product outside India
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
