Commercial training or coaching is taxable irrespective of the nomenclature / description... Great Lakes Institute of Management vs CST - 2013 TIOL 1480 CESTAT DEL LB.
Training in English language is not entitled for exemption as vocational training... Prof. Ulhas Vsant Bapat vs CCE - 2013 TIOL 1510 CESTAT MUM.
Although two SEZ units of the same Company are separate entities as per Rule 19 (7) of SEZ Rules 2006, same does not result in service provider – recipient relationship... Larsen & Toubro Ltd vs CCE - 2013 32 STR 113 (Tri-Ahm).
Incentives by car manufacturer to authorised dealers in form of trade discount not taxable under BAS... CST vs Sai Service Station Ltd - 2013 TIOL 1436 CESTAT MUM.
Completion and finishing services, repair, alteration or renovation and restoration or similar services provided, whether in respect of a new building or an old building would attract service tax liability under Construction service... Kala sagar vs CST - 2013 TIOL 1576 CESTAT MUM.
No service tax on services provided to SEZ unit for the period from 3.3.2005 to 20.5.2009 in view of the provisions of Sec.51 of the SEZ Act... Reliance Ports and Terminals Ltd - 2013 TIOL 1473 CESTAT Ahm.
Development fee collected from passengers is towards access to aeroplane and is akin to the subject of toll paid by road users wherein access to road is not leviable to service tax... M/s Mumbai International Airport Pvt Ltd Vs CST - 2013 TIOL 1487 CESTAT MUM.
Aggregate value for exemption under SSI notification to include value of goods manufactured by loan licensee also... Optho Remedies (P) Ltd vs CCE - 2013 TIOL 1453 CESTAT DEL.
Waste and scrap generated at job workers end, job worker to discharge excise duty and not principal manufacturer... VE Commercial Vehicle Ltd. Vs CCE, Thane-I - 2013 TIOL 1447 CESTAT MUM.
Upon winding up of the company, the appeal filed before CESTAT abates under Rule 22... Sunitha V vs CCE - 2013 TIOL 1578 CESTAT BANG.
SAD refund is not eligible when goods on which VAT has been paid does not match in description with the goods imported... Ahmedabad Strips Pvt Ltd vs Commr. Customs - 2013 TIOL 1552 CESTAT MUM.
Restriction placed on import of artificial marble slab on basis of value cannot be undone by enhancing value of such marble slabs so as to treat them as freely importable... Shri Krishna Impex vs CCE - 2013 TIOL 1593 CESTAT DEL.
Renting of capital goods imported under EPCG scheme as per Notfn. No. 97/2004-Cus dated 17/09/2004 is violation of actual- user condition... Sushant Minerals Pvt Ltd vs CC - 2013 TIOL 1533 CESTAT MUM.