CESTAT Chandigarh rules educational consultants providing services to foreign universities do not qualify as 'intermediary services' under Rule 2(f) of Place of Provision of Services Rules, 2012, making them exempt from service tax.
CESTAT Chennai rules that reimbursable expenses cannot be included in taxable value for service tax under Section 67 of Finance Act, 1994, following Supreme Court precedent.
CESTAT Chennai holds that retrospective amendment to Notification No. 41/2012-ST expands 'specified services' to include head office services for exports. Refund claims cannot be rejected on quarter-wise restrictions or pre-amendment interpretations.
CESTAT clarifies that services like hair transplant and vitiligo treatment qualify as healthcare if aimed at restoring bodily function, not mere beautification. Key exemption rules under Notification 25/2012-ST.
The CESTAT holds that domain registration and web hosting qualify as taxable Information Technology Software Services under the Finance Act, 1994, clarifying scope of OIADR and rejecting claims of mere facilitation.
Chhattisgarh High Court holds that CESTAT must issue reasoned orders when setting aside adjudicating authorities' findings; mere reliance on precedents without analysis is legally unsustainable.
The CESTAT holds that remuneration paid to whole-time directors is salary, not a service, and thus exempt from service tax under Section 65B(44) of the Finance Act, 1994.
CESTAT Chennai holds that SEZ units are entitled to refund of service tax on services approved by the Approval Committee, even when consumed wholly within the SEZ, under SEZ Act and Notification 9/2009-ST.