Incentive & Discounts on target-based milestones from manufacturers not a consideration for services under BAS
The CESTAT, New Delhi in the case of M/s Vipul Motors Pvt. Ltd. v. Principal Commissioner of CGST & Central […]
CESTAT – Delhi Order
Chilling pasteurising and packing of milk amounts to manufacture and not business auxiliary service
The CESTAT, New Delhi in the case of M/s Shri Vardhman Milk Dairy Pvt. Ltd. v. Commissioner of CGST &
Lithium-ion batteries for manufacture of mobile phones attract 12% IGST
The CESTAT Delhi in the case of M/s Samsung India Electronics Pvt. Ltd. v. Principal Commissioner of Customs [Final Order
No Service Tax leviable on Royalty paid towards the permanent right to use of trade mark
The CESTAT, New Delhi in Bajaj Resources Ltd. v. Commissioner of Central Excise & CGST, Udaipur [Final Order No. 50874-50875/2025