Himachal Government hikes VAT from 4 per cent to 5 per cent on all items, except edible oils and foodgrains     Authority for Advance Ruling rules no capital gains accrued or arose at the time of conversion of partnership firm into a private limited company under Part IX of the Companies Act and therefore, notwithstanding the non-compliance with clause (d) of proviso to Section 47(xiii) of the Income Tax Act, by reason of premature transfer of shares, the said company is not liable to pay capital gains tax-AIT-2010-93-AAR      Authority for Advance Ruling rules if the purchasers are non-residents other than the applicant, the applicant is liable to pay tax in India on the amount received by it for the support services rendered through the branch office in India-AIT-2010-92 -AAR      Jurisdiction of Dispute Resolution Panel-Income Tax Order No.3           Employment of washing process in the manufacture of agglomerates etc from imported plastic waste and scrap-SEZ Instruction No.48     Haryana Government imposes surcharge ranging from 0.25 per cent to 0.7 per cent on VAT   Service Tax Notification No. 17/2010 which exempts the taxable service providing packaged or canned software, intended for single use and packed accordingly amended-Service Tax Notification No.18     Procurement, Import and Export of Prohibited and Restricted Goods by SEZ Units-SEZ Instruction No. 47     Tractors are chargeable to tractor cess in terms of the Tractor Cess Rules, 1992 read with the IDRA Act, 1951-Central Excise Circular No. 916    Authority for Advance Ruling rules the amounts received/receivable by Technopromexport from NTPC under contract for Offshore supply of all plant and equipment including mandatory spares are not liable to tax in India under the provisions of the Income-tax Act, 1961 and DTAA between India and Russia-AIT-2010-79-AAR   whether Cess levied under section 5 of Textile Committees Act, 1963 is includable as a component of CVD-AIT-2010-78-HC    Toilet linen and kitchen linen, of terry toweling or similar terry fabric, of cotton and of other textile materials added in Focus Product Scheme for exports made after 1st Jan 2010-DGFT PN 46   TDS on payment of interest on time deposits under Section 194A of the Income Tax Act by banks following Core-Branch Banking Solutions software-Income Tax Circular No.3    Duty Credit Scrips can also be used / debited towards payment of Customs Duties in case of EO defaults under Authorizations issued under Chapters 4 and 5 of the Policy-DGFT Notification No.32   SC Ruling-the nature of roll over premium charge incurred by the assessee as also the scope and applicability of Section 43A of the Income Tax Act, 1961, in the context of such charges-we find no merit in the contention of the assessee that roll over charges have nothing to do with the fluctuation in the rate of exchange-AIT-2010-75-SC     Pre-authentication of excise invoices dispensed with    Excise duty on Goggles and OTS cans hiked to 10 per cent   av gas and mosquito net impregnated with insecticides subjected to 4 per cent excise   Outright exemption from additional duty of customs (of 4%) leviable under sub-section (5) of section 3 of the Customs Tariff Act, 1975  to goods imported in a pre-packaged form and intended for retail sale   Benefit of allowing Cenvat credit to be reversed on proportionate basis (when common inputs are used for the manufacture of dutiable and exempt products) extended retrospectively     Bad News for ladies-sanitary napkins & kids diapers subjected to 10 per cent excise      excise duty @ 4% imposed on specified IT products like microprocessor other than motherboards, floppy disc drives, CD-Rom drive etc when these items are meant for external use with a computer or laptop as a plug-in device   Packaged software or canned software exempted from excise   excise duty on Cartons, boxes and cases, of corrugated paper or paperboard manufactured by Standalone manufacturers lowered from 8% to 4%   
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CESTAT RULINGS 2008/Page1

AIT-2008-11-CESTAT
Great Lakes Institute of Management Ltd. Vs CCE, Chennai

Not for Profit Organization is not a commercial concern , not liable to service tax as “commercial training or coaching

AIT-2008-12-CESTAT
Carona Plus Industries Ltd. & Others Vs CCE, Kanpur/Jaipur-I & Vice Versa

The appellants, while paying service tax on GTA Service availed in connection with removal of their final product from factory, were doing so on an “output service” , they were entitled to utilize, for payment of service tax on such service, credit of the tax paid on the inputs GTA service availed by them in connection with receipt of inputs into their factory

AIT-2008-13-CESTAT
ACME Tele Power Pvt. Ltd. Vs CCE, Chandigarh

Service Taximposition of penalty is sustainable when tax liability was paid only after the inquiry was conducted by the Department

AIT-2008-14-CESTAT
Modforge  Ltd Vs. CCE, Chennai

Duty on additional amounts subsequently received cannot be treated to be duty short levied on the goods at the time of clearance of the goods.  The demand of interest is not sustainable.

AIT-2008-15-CESTAT
Alpump Ltd Vs CCE, Chennai

Whether non-payment of duty was on account of suppression of facts or not and whether the subsequent payment of duty was before issuance of show cause notice or thereafter, any penalty is not imposable under Section 11AC of Central Excise Act, provided the duty was paid before the conclusion of the adjudication proceedings

AIT-2008-22-CESTAT
Lafarge India Pvt. Ltd. Vs CCE, Raipur

Merely credit was taken and not utilized,recovery of interest is not sustainable

AIT-2008-39-CESTAT
Shree Precoated Steels Ltd Vs CCE, Pune

Steel straps were used for securing the goods dispatched for export can be considered as packing material and will be covered under the category of “inputs” for availment of CENVAT Credit

AIT-2008-40-CESTAT
Puja Ferro Alloys Ltd Vs CCE, Goa

Cenvat credit availed during the period  01/01/2005 to 15/06/2005 on the basis of TR-6 challans, which were used for payment of Service Tax on the services received from GTA, is admissible 

AIT-2008-55-CESTAT
A. Mohammed Mubarrac Vs CCE, Trichy
Stay of recovery, already granted, shall remain valid till final disposal of the appeals
AIT-2008-56-CESTAT
Aditya Cement Vs CCE, Jaipur

Prior to 1.1.2005, a service receiver from the non-resident service provider was not liable to pay the service tax

AIT-2008-57-CESTAT
Calvin Wooding Consulting Ltd. Vs CCE, Indore

Under Service Tax law, no obligation was cast upon the recipient of the service to make any deduction from the amounts payable by way of consideration

AIT-2008-58-CESTAT
Ispat Industries Ltd. Vs CCE, Raigad

In respect of taxable services provided by a non-resident or  from outside India,  such service was notified in the Official Gazette, only on 31-12-2004 with the issue of Notification 36/2004-S.T. which came into force on 1-1-2005, service tax is therefore not leviable for the period prior to 1-1-2005

AIT-2008-59-CESTAT
Samcor Glass Ltd. Vs CCE, Jaipur

Clause (iv) of Rule 2(d) created a liability on every recipient of taxable service in relation to any taxable service provided by non-resident, liable to pay tax

AIT-2008-60-CESTAT
Molex (India) Ltd. Vs CCE, Bangalore

The question of leviability of Service Tax on the service recipient prior to 1-1-2005 has to be decided by a Larger Bench

AIT-2008-96-CESTAT
M/s. Dell India Pvt. Ltd Vs. CC & CE, Hyderabad
Servers are classifiable under Customs Tariff Heading  84715000
AIT-2008-121-CESTAT
Greenview Land & Buildcon Ltd Vs CCE, Chandigarh

Service Tax on construction of residential complex-CBEC Circular No. 96/7/2007-ST dated 23.8.2007 is by way of clarification of the law-it will apply retrospectively

AIT-2008-122-CESTAT-LB
Rama Wood Craft (P) Ltd. Vs CCE, Bhopal

Even where a minimum penalty is prescribed, the authority has discretion to impose a lesser penalty-the amount mentioned in Rule 173Q(1) of the 1944 Rules or Rule 25(1) of the 2002 Rules is the maximum, and not the minimum

AIT-2008-130-CESTAT
Deloitte Tax Services India Pvt. Ltd. Vs CCE, Hyderabad

Back office services,lead tax services, international assignment services, tax services etc.would not amount to Information Technology Service , therefore, they are not excluded from the scope of Business Auxiliary Service which is taxable. Once it is held that they are taxable,they are entitled for the refund of the credit

AIT-2008-134-CESTAT
Hyundai Motors (India) Ltd. Vs Commissioner of Service Tax, Chennai

Appellants are entitled to the benefit of Section 80 of the Finance Act, 1994, whereunder the penal provisions of Sections 76 & 78 are not to be invoked against a person who failed to pay service tax within the prescribed time due to reasonable cause

AIT-2008-135-CESTAT
Sundaram Brake Linings Ltd. Vs CCE Chennai

Service tax is not leviable in the category of "Consulting Engineer's Service" on the technical know-how fee paid by the appellants to their foreign collaborators

AIT-2008-144-CESTAT
M/s. Blue Star Ltd Vs. CCE, Bangalore

Once the foreign suppliers export the goods to India and receive their payments, a commission is paid to the appellant. the services rendered have been exported in terms of Rule 3(2) of the Export of Services Rules, 2005

AIT-2008-162-CESTAT
Aurobindo Pharma Ltd Vs. CCE

Out of pocket expenses reimbursed on actual basis are not includable in the value of the Service Tax

AIT-2008-183-CESTAT
Emcure Phamaceuticals Ltd. Vs CCE, Pune
An assessee receiving goods from a 100% EOU can avail credit of education cess
AIT-2008-203-CESTAT
Mokha Builders And Promoters Vs. CCE, Bhopal

Appellant constructed a multi-storied building and entered into an agreement with their customers for sale of the flat before starting the construction-liable for Service tax

AIT-2008-206-CESTAT
M/s. Eicher Motors Ltd. Vs CCE, Indore

Larger Bench - the statutorily determined value under Rule 8 would apply at all stages and for all purposes whenever the question of ascertaining the value of goods in non-sale transactions arises

AIT-2008-207-CESTAT
K. C. Engineering Corp. Vs CCE, Mumbai

On assignment, the assignee is to be treated as the brand name owner, even when the assignment deed is not registered- the benefit of SSI Notification claimed is admissible to the appellants

AIT-2008-208-CESTAT
Mig Impex Pvt. Ltd. Vs CCE, Mumbai

the show cause notice does not contain any allegation that the relationship between Hagel and Glaxo was not on principal to principal basis.  Further, even factually the relationship between the two is on principal to principal basis- goods have to be assessed on the basis of the price of the manufacturer to the brand name owner and not on the basis of brand name owner's wholesale price

AIT-2008-234-CESTAT
Nawanshahr Co-operative Sugar Mills & Ors Vs. CCE, Jallandhar

Just because the storage period of free sale sugar had to be extended at the behest of the Government of India, neither the Appellant Sugar Mills become “storage or warehouse keeper” nor the Government become their client. Storage can not be treated as, providing “Storage and warehousing service” to the Government of India

AIT-2008-235-CESTAT
M/s Delhi Gym Khana Club Ltd Vs. CST, Delhi
Members club is not liable to pay service tax in allowing its members to use its space as mandap
AIT-2008-243-CESTAT
M/s. R.S. Travels Vs
CCE, Meerut

When a cab operator provides his cab with a driver to his client on demand for going from one place to another and charges him on per kilometer basis or a lump sum amount based on distance, as fixed with the client and control of the vehicle always remains with the cab operator/driver, he is providing transport service and this activity would be outside the purview of the entry "rent a cab operator's service"

AIT-2008-245-CESTAT
M/s Bharat Heavy Electricals Ltd Vs. CCE, Bhopal

Transfer of right to use a patented technology and a brand name is IPR service, which became taxable w.e.f. 10/09/04 only, while the period of dispute in this case is 17/1/03 to 31/03/04. We, therefore, hold that the Appellants have not received any taxable service and the impugned order upholding the service tax demand against the Appellant and imposing penalty on them is not sustainable

AIT-2008-246-CESTAT
M/S D.L. Steels & Ors Vs. CC, Amritsar

“Anardana” is classifiable under sub-heading 12099990 as “other seeds for sowing”in the Customs tariff , and not as “other dried fruits” under sub-heading 08134090.

AIT-2008-247-CESTAT
M/s Mittal Pigments Pvt. Ltd Vs. CC, Jaipur

The zinc dross, which is freely importable, is the zinc dross conforming to ISRI code scrub, seal, seam and shelf covered by EXIM code 79020010. The zinc dross, other than that conforming of ISRI code scrub, seam, seal and shelf is covered EXIM code 79020090 and the same is restricted for import

AIT-2008-252-CESTAT
Banco Products (India) Ltd Vs. CCE, Vadodara

Availability of the input credit in respect of the plastic crates is either as the capital goods or as input

AIT-2008-262-CESTAT
M/s L. R. Brothers, Indo Flora Ltd Vs. CC, Meerut

Custom Duty chargeable on the inputs used in the production of non-excisable goods cleared to DTA-has to be calculated as per the provisions of the Notification, as it existed during that period

AIT-2008-263-CESTAT
Malabar Management Services Pvt. Ltd Vs. CST, Chennai

Service tax is not leviable on the payments received by them from ICICI Bank by way of reimbursements of expenses. Therefore, the demand of differential service tax raised by the Commissioner on the appellants in respect of Business Auxiliary Service rendered by them to M/s. ICICI Bank Ltd. during the periods of dispute cannot be sustained

AIT-2008-264-CESTAT
Reliance Industries Limited Vs. CCE, Rajkot

The expenses incurred on account of reimbursable  expenses shall not form part of the value of the taxable services

 CESTAT Rulings 2008   Main


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