Indirect Taxes
No Excise Duty Payable On Medicament Samples Drawn For In-House Testing: CESTAT
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty payable on medicament, injection and capsule...
Service Tax Demand Can’t Be Raised On Mere Book Entries Assuming Figures As Consideration: CESTAT
The Customs, Excise Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that service tax demand cannot be raised on mere book entries assuming...
Freight Outward Is Includible In Sale Value For Assessing Excise Duty: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has held that the freight outward is includible in the sale value for...
SCN Issued Via E-Mail Service Provided By Non-Govt. Agency Is Valid; Delhi High Court Refuses To Release Gold Bars
The Delhi High Court while refusing to release the seized gold bars held that the show cause notice (SCN) issued via e-mail service provided...
Direct Marketing Associates Providing Loan Arrangement Services To Bank Liable To Pay Service Tax On Gross Commission: CESTAT
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that direct marketing associates providing loan arrangement services to banks...
Oil To Be Assessed As Part Of Ship For Determining Customs Duty: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that oil contained in bunker tanks in the engine room...
Andhra Pradesh High Court Directs DGFT Not To Obstruct Non-Basmati White Rice Exporters In Fulfilment Of Contractual Obligations With Foreign Buyers
The Andhra Pradesh High Court has directed the Directorate General Of Foreign Trade (DGFT) not to obstruct non-basmati white rice exports in fulfilment of...
“Import And Export Regulations Must Be Rational To Effectively Balance Economic Interests With National And Global Security,” Says Delhi High Court
The Delhi High Court said that "import and export regulations must be rational to effectively balance economic interests with national and global security".The bench...