CESTAT Holds Service Tax Not Applicable on Advances Received for Land Transactions Introduction The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that...
CESTAT Confirms Service Tax Demand on Gurukripa Shahenshah Restaurant: False Claim of No Air-Conditioning Held as Tax Evasion Attempt Introduction The Principal Bench of the Customs, Excise and...
CESTAT Rules in Favor of Forex Dealer, Allows Service Tax Valuation Option Under Rule 6(7B) Introduction The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has partly...
TDS on Foreign Service Provider Not Part of Taxable Value: CESTAT Introduction The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot...
CESTAT Sets Aside Service Tax Demand as Extended Limitation Not Sustainable Introduction The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the appeal...
CESTAT Rules Liquidated Damages Are Compensatory, Not Taxable as Service Introduction The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service...
Deconstructing the Dual Levy in State of Kerala v. Asianet Satellite Communications Ltd. by application of the Doctrine of Pith and Substance and Aspect Theory The Court applied the Doctrine of Pith...
OIDAR Classification of Mobile Value-Added Services Confirmed by CESTAT Introduction The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that mobile...
Transfer of Film Copyright Not Liable to Service Tax: CESTAT Introduction and Case Context The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that...
Service Tax Not Leviable on Cricket Association’s Club Services to Members: CESTAT Introduction The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that...
CESTAT Rules in Favor of Contractor, Holds Service Tax Not Applicable on MES School Building Repairs Introduction The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal...
No CENVAT Credit on Note Sheets and Sanction Orders: CESTAT Clarifies Rule 9 Requirements Introduction The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has...
