The issue was whether software purchased under high sea sales attracts service tax. The Tribunal held that such transactions qualify as import of service and are taxable.
Tribunal examined whether assembly of RLMS units under a turnkey contract constituted manufacture. It held that on-site assembly and integration of components did not result in excisable goods. The ruling clarifies that such project-based activities are not liable to excise duty.
The Tribunal examined whether fund transfers to overseas branches constituted taxable services. It found no evidence of any service being rendered or received in India. The ruling held that mere transfer of funds for operational expenses does not attract service tax.
The Tribunal held that whether conversion of GI wire into barbed wire and mesh amounts to manufacture requires fresh evaluation. It set aside earlier orders due to incomplete analysis. The case was remanded for re-examination of all issues.
Tribunal held that builders were not liable to service tax before 01.07.2010 based on statutory provisions and Board circulars. It set aside demand for disputed period accordingly.
The Tribunal examined whether gold coin sales amounted to consignment agent services. It held that the activity was trading involving transfer of title and not a taxable service.
The Tribunal held that reimbursements received from overseas manufacturers for warranty repairs were merely cost recoveries and could not be treated as taxable service consideration.
CESTAT Bangalore held that revocation of a Customs Broker license is a harsh penalty that requires clear proof of involvement in fraud. In the absence of such evidence, the tribunal set aside the license revocation but retained a penalty.
The Tribunal held that only the recognised PGP course qualified for exemption. Other management programmes were taxable as they were not shown to be recognised by law.
Equipment imported for mall amusement facilities was confirmed as valid under tariff heading 9506, allowing preferential duty, as customs misapplied classification rules and relied on non-statutory documents.
