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Before enactment of Section 66A tax on services received from persons abroad are without merit

Case Name : CCE (ST) Vs. 1. M/s. EID Parry 2.M/s. Audco India Ltd. 3.M/s. K.H. Arind Ltd [CESTAT Chennai]
Appeal Number : Appeal No. S/70 & 71/2007 and S/93 & 94/2007
Date of Judgement/Order : 06/04/2009
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)

Service tax payable on re-rubberizing charges collected for reconditioning of used old rollers

Case Name : M/s Print Top Rubber Industries (Authority for Advance Rulings)
Appeal Number : Ruling No. Aar/02/St/2009
Date of Judgement/Order : 31/03/2009
Related Assessment Year :
Courts : Advance Rulings (3735)

Applicability of Service tax on billing and data processing done by CA firm for Power Distribution Company

Case Name : Gandhi & Gandhi Chartered Accountants Vs CCE (CESTAT Bangalore)
Appeal Number : Appeal No. ST/332/08
Date of Judgement/Order : 12/03/2009
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Bangalore (304)
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Credit on Mobile Phone Bill is admissible when the calls made from the mobile were relatable to the business of the assessee even when such phones were not installed in their premises.

Case Name : URSS Tech Service Pvt. Ltd. Vs Commissioner of Central Excise, Jaipur (CESTAT New Delhi)
Appeal Number : Final Order No. 138/2009-SM(BR)(PB)
Date of Judgement/Order : 03/02/2009
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)

Compensation Received In Exchange For Technical Know-How Is Not Exigible Under Engineering Consultancy.

Case Name : BE. GELB Consultancy Services v. CCE (CESTAT Chennai)
Appeal Number : Appeal No. S/93/2006/MAS
Date of Judgement/Order : 02/01/2009
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)

Levy of service tax on Manpower Recruitment & Supply Agency for rendering technical assistance to two IT majors

Case Name : Future Focus Infotech (P.) Ltd. V CCE (ST) [CESTAT-CHENNAI]
Appeal Number : S/PD/146/08. S/EH/234/ 08 IN S/173/2008
Date of Judgement/Order : 10/12/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Chennai (646)

Scope of business auxiliary service rendered by an authorized car dealer for arranging finance for its buyer

Case Name : Roshan Motors Ltd. Vs CCE (CESTAT New Delhi)
Appeal Number : STA No. 253 of 2006
Date of Judgement/Order : 27/12/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)

Leviability of service tax on a composite works contract

Case Name : L & T Limited v. CCE (CESTAT Ahmedabad)
Appeal Number : Appeal No. ST/77/2007
Date of Judgement/Order : 10/04/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)

Employment of outdoor caterer for providing catering services has to be considered as an input service

Case Name : CCE, Mumbai-V Vs M/s GTC Industries Ltd (CESTAT Mumbai larger bench)
Appeal Number : Order No. M/217-218/08/SMB/C-I/LB
Date of Judgement/Order : 25/9/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)

Excise – Expenses incurred on account of reimbursable expenses shall not form part of the value of the taxable services

Case Name : Reliance Industries Limited Vs. C.C.E. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal Nos.31, 43, 44 of 2008
Date of Judgement/Order : 23/06/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)

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