No Service Tax On Reimbursable Expenses Incurred By Customs House Agent On Behalf Of Clients: CESTAT
Case Title: A K Biswas Versus Commissioner of Central Excise & ST, Ahmedabad
Case No.: Service Tax Appeal No. 13180 Of 2013-DB
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that other than service charge of service of Customs House Agent (CHA) any reimbursable expenses incurred on behalf of the clients is not liable to service tax.
CESTAT Quashes Recovery Of Customs Duty Forgone Against Exporter Involved In Fraudulently Obtaining FPS Scrips
Case Title: Smt. Vishakha Arora Versus Commissioner Of Customs- -New Delhi(Icd Tkd)
Case No.: Customs Appeal No. 50468 Of 2021
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the recovery of customs duty forgone against exporters involved in fraudulently obtaining FPS scrips.
Transportation Charge Reimbursement Not Includible In Taxable Value Of Services: CESTAT
Case Title: Archna Traders Versus
Case No.: Service Tax Appeal No. 10057 Of 2019
The Ahmedabad Bench of Customs, Excise and Service tax Appellate Tribunal (CESTAT) has held that the transportation charge reimbursement is not includible in taxable value of services.
Maintenance Of Fire Fighting Equipments Does Not Fall Under ‘manpower Recruitment Or Supply Agency Service’: CESTAT
Case Title: Industrial Fire And Safety Services Versus Commissioner of Central Excise & ST
Case No.: Service Tax Appeal No. 10173 of 2016-DB
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the maintenance of fire fighting equipment does not fall under ‘manpower recruitment or supply agency service’.
No Service Tax Payable On Laying Electrical Cables Upto Distribution Point Of Residential/Commercial Localities: CESTAT
Case Title: Subhlaxmi Electricals Versus Commissioner of Central Excise & ST, Daman
Case No.: Service Tax Appeal No. 00446 of 2012-DB
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax payable on laying electrical cables upto distribution point of residential/commercial localities.
Customs Duty Exemption Benefit Claim In Bills Of Entry Doesn’t Amount To Mis-Declaration: CESTAT
Case Title: Commissioner of Customs Versus M/s. K.B. Autosys India Pvt. Ltd.
Case No.: Customs Appeal No. 41689 of 2019
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that claiming the benefit of customs duty exemption in the Bills of Entry filed under the Customs Act, 1962 does not amount to suppression/mis-declaration.
Company Not Liable To Pay Service Tax Under Rcm When ‘renting Of Immovable Property’ Done By Director In Personal Capacity: CESTAT
Case Title: M/s. Bansal Classes Pvt. Ltd. Versus Commissioner of Central Excise
Case No.: Service Tax Appeal No.50426 of 2019
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the appellant company cannot be saddled with the liability of service tax under Reverse Charge Mechanism (RCM) when the service of ‘renting of immovable property’ has been provided not in the capacity of the directors of the company but in their personal capacity.
Mixing Fine Crumb Rubber With Sulphur Doesn’t Amount Manufacture: CESTAT
Case Title: Tinna Overseas Limited Versus Commissioner of C.E & S.T.-Silvasa
Case No.: Final Order No. 12010/2024
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mixing fine crumb rubber with sulphur does not amount to manufacture.
Customs Broker Not Responsible Keep Continuous Surveillance: CESTAT
Case Title: M/s Jiva Cargo Logistics Versus Customs Commissioner
Case No.: Customs Appeal No. 51018 Of 2021
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance.
Spare Parts Cost Is Not A Part Of Repair And Maintenance Services Under Composite Works Contract: CESTAT
Case Title: M/s. BEML Ltd. Versus Commissioner of CGST, Central Excise & customs
Case No.: Service Tax Appeal No. 53585 of 2018
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the spare parts cost is not a part of repair and maintenance services under composite works contract.
Customs Duty Evasion | Data Retrieved From Proprietor’s Mobile Without Certificate Is Admissible Evidence: CESTAT
Case title: M/s. AG Impex v/s Commissioner of Customs, New Delhi
Citation: Customs Appeal No. 52953 of 2019 [DB]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that data retrieved from the appellant’s proprietor’s own mobile is the document admissible into evidence. The requirement of certificate under Section 138C of the Customs Act, as is impressed upon by the appellant, is held not applicable.
Excise Duty Demand On Traded Goods Is Not Sustainable: CESTAT
Case title: Solvay Specialities India Pvt Ltd v/s C.C.E. & S.T.-Vadodara
Citation: EXCISE APPEAL NO. 11000 OF 2018 – DB
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty demand on traded goods is not sustainable.
Erroneous Duty/Tax Payment Does Not Amount To Unjust Enrichment: CESTAT
Case title: Commissioenr of Central Excise and ST, Gurgaon v/s Ms C B R E South Asia Pvt Ltd
Citation: Service Tax Appeal No. 61853 of 2018
The Chandigarh Bench of Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) has held that the erroneous payment of the duty/tax under mistake of law would not attract provisions of unjust enrichment as provided in Section 11B of Central Excise Act.
Read More: Indirect Tax Quick Weekly Flashback: 1 To 7 September, 2024
