CESTAT held SVLDRS benefits lapsed as payment was made after the extended deadline. Service tax and interest were upheld, but penalty was deleted.
CESTAT excluded reimbursable salary from taxable value while upholding other service tax demands. Penalties were deleted and limitation was restricted.
CESTAT ruled coaching in astronomy does not fall within recreational activities relating to arts, culture or sports under Notification 25/2012-ST.
CESTAT held commercial shop rentals by a church were taxable after 1 July 2012. Exemption under Notification 25/2012-ST was denied.
CESTAT held that customs value cannot be re-determined under Rule 8 without first exhausting Rules 5 to 7A, resulting in most duty demands being set aside.
CESTAT Sets Aside Service Tax Demand Because Extended Limitation Could Not Be Invoked
CESTAT Remands CENVAT Credit Dispute Because Rule 6 Reversal Was Not Properly Examined
CESTAT Delhi held that leasing vacant land for business purposes was not taxable under Renting of Immovable Property Service before 01.07.2010. It ruled that the 2010 amendment expanded the scope of taxation prospectively and set aside the demand for the earlier period.
CESTAT held glucometers are classifiable under CTH 9027 as they perform chemical analysis of blood glucose and dismissed Revenue’s appeal.
CESTAT held limitation cannot be decided without establishing the actual date of communication. Matter remanded for fresh consideration.
