#Cestat judgments
Log in to FollowLatest Cestat judgments updates, notifications, rulings, case laws, classification, valuation and customs or indirect tax analysis on TaxGuru.

Penalties to be waived if assessee had bona fide belief for non-payment of service tax

In case of divisible contract no service tax on material value

If similar matter was remanded back to Commissioner (Appeals) vide earlier order, present order also to be remanded back

No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers

Software developed as per customer’s specifications are liable to service tax

Mistake in show-cause notice can be rectified before adjudication

Excise paid on Inputs and ST on Input services used in construction sector can be utilized for discharging ST liability on renting of immovable property

Matter remanded back for re-examination of issue as revenue agreed for the same

Carrying of passengers through ropeway not amount to Tour Operator’s services

Exemption notifications not retrospective unless legislature specifically provides so

ST – Deliberate Splitting of consideration with nomenclature of reimbursement of expenses not permissible

Tribunal can rectify an apparent error found in order by replacing it with another

Fumigation charges for cleaning containers eligible for service tax refund only in case of written agreement

Sale of space or time for Advertisement Services brought into Service tax net w.e.f. 1-5-2006 only
Explore the latest Cestat judgments updates on TaxGuru, including notifications, circulars, classification and valuation issues, exemptions, import-export procedures and important judicial or advance-ruling developments. The coverage helps importers, exporters and professionals track changes in customs and indirect tax law and understand their practical compliance, duty and litigation implications.
