The Chennai Bench of Custom, Excise, Service Tax Appellate Tribunal (CESTAT) recently set aside the confiscation made by the Commissioner of Custom Sea on the ground that the jewellery imported was not prohibited, even if...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai ruled that activity of purchase and sale of cargo space cannot be taxed under Business Support Services. Business Support Services are provided in relation to...
The CESTAT Chennai held that the spare parts etc, which have been used in the course of maintenance service, are definitely considered to be sold and when sales tax has been paid on the value...
In recent case the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai held that the maintenance of PDFACS systems by the contractors of the appellants in terms of thermal power station is...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has granted relief to the cricket players L Balaji, Ashwin R, Murali Karthik, Dinesh Karthik, S Badrinath, Vidyut Sivaramakrishnan, Aniruda Srikkanth, Suresh Kumar, Yo...
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be levied on recharge coupons received from DTH operators. The appellants are engaged in activities of...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the insurance policies taken in the name of employees are eligible for cenvat credit since the same is a statutory mandate....
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai bench has held that the service tax refund claim made by the assessee cannot be rejected on account of delay which was caused...
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the site formation and clearance services provided before the sale of land are not subject to service tax if...
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit is available on the service tax paid by the Company on the Employee Group Insurance and...
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai has held that the soft drink manufacturers, Hindustan Coca-Cola is eligible for cenvat credit on the pest control services. The appellants, Hindustan Coca-Cola Beverages...
The Delhi bench of the Customs, Excise, Service Tax Appellate Tribunal ( CESTAT ) has recently confirmed the service tax demand against the Bharat Sanchar Nigam Ltd ( BSNL ). The appellant-Company was aggrieved with...
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai has held that the allegation of availment of fraudulent credit cannot be made only on the basis of the description of the goods...
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty order passed against a Company by holding that the delay in paying the service tax by them was...
In a significant ruling, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that any demand after 1.6.17 on composite contracts under construction of complex service or commercial industrial...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the acid oil emerges during the conversion of soapstock is an excisable product through the ‘soap stock’, which emerges during the...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has ruled that the activity of renting out of hoardings is not subject to Service Tax under the category of “Advertising Agency Service” under...
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that a Trust cannot be termed as a ‘Non-Banking Financial Institution’ for the purpose of levying tax under...
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax cannot be imposed on the fit-outs rented along with the leased premises if there is separate...
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while quashing service tax demand made by the department against ONGC, held that the effluents cannot be treated as ‘goods’ for the...
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that the amount paid as bonus or penalty being, post- sale payments cannot be includable in the assessable value and therefore, the...
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