The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Sponsorship and endorsement expenses borne by importers when not includible in the value of imports. The assessee, Adidas India is engaged in importing and...
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) ruled that Service Tax cannot be levied under Construction of Complexes or Residential Complexes of Finance Act on the construction of independent...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the right to collect parking fees given by the mall owners is nothing but a consideration provided to the appellant by the mall owners....
The Central Excise and Service Tax Tribunal (CESTAT) Ahmedabad, held that if the service provided by IILM Business School are not falling under category excluded from the definition of Commercial Coaching and Training and are...
© 2020 Taxscan | Simplifying Tax Laws