The issue was whether delay beyond three months barred conversion of shipping bills. The Tribunal held that circular-imposed time limits are not binding and allowed amendment to grant substantive benefits.
CESTAT held that secondment of employees is taxable as manpower supply service. However, it set aside extended period demands due to absence of suppression.
The issue involved denial of credit due to absence of ISD registration. The Tribunal held that this was a procedural lapse and cannot justify denial of substantive credit.
The dispute concerned agreements with buyers and instalment payments during construction. The Tribunal ruled that such transactions were self-service and not taxable before the 2010 amendment.
The issue concerned denial of CENVAT credit on services used across multiple units under centralized registration. The Tribunal held that Rule 7 permits distribution of credit subject only to limited conditions and does not restrict usage across units.
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.
