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CESTAT directs Re-determination of Service Tax on Renting of Stall to Hawkers by Municipality

Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Cen. Excise, Thane (CESTAT Mumbai) The crux of the submissions made by the appellant who is a  Municipal Corporation is that  these services (Ground rent market/ sports ground rent, Permitted Stall ground Rent, BOT Lease Rent, Blood bank and Mandap Services)  rendered by...

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Appellant not allowed to somersault after passing of Final Order under the garb of rectification

A.V. Agro Products Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Delhi)

A.V. Agro Products Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Delhi) It is held that vide the impugned application, the appellant is trying to bring a new case despite that his grievances have been settled not once but on several other occasions where he himself has admitted him to have same facts as […]...

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Proprietary concerns registered as factories, liable to pay service tax under RCM

Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi)

Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) It is not the case of the department that the appellant though has collected the service tax but not paid the same to the government. The demand confirmed in the impugned order pertains to GTA services provided by the appellant...

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No Service Tax payable in absence of clauses pertaining to Consideration in Contract

B.G. Exploration and Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai)

B.G. Exploration & Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: In present facts of the case, the Hon’ble Tribunal observed that allowed appeals on the ground that consideration cannot be deciphered out from any clauses of the Contract and without consideration Service Tax cannot be demanded. Facts: The ...

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Section 142 CGST Act provides for refund in cash for any adjustment regarding refund of duty or liability

Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi)

Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) The appellant applied or refund of the pre-deposit amount of Rs.75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of Rs.33,69,417/- was allowed in cash and balance amount of Rs.41,94,304/- allowed by way of cenvat credit...

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Penalty cannot be imposed on Customs Broker if no deliberate act or omission

Commissioner of Customs Vs B. Dhananjayan (CESTAT Chennai)

Commissioner of Customs Vs B. Dhananjayan (CESTAT Chennai) For violation of Customs Brokers Licensing Regulations the agent is not an inspector, but rather a processing agent of documents with respect to clearance of goods through Customs House; that the mentioning of IE Code of the exporter in the shipping bill would itself reflect that ...

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CENVAT Credit on GTA Services | Place of Removal | Bata India | CESTAT Remanded Issue back to AO

Bata India Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)

Bata India Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) Learned Advocate for the appellant would submit that the Adjudicating Authority has mis-directed in denying the CENVAT Credit and that the Commissioner has not appreciated the facts of the case properly nor has she examined the facts of the case from the pers...

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CESTAT upheld Confiscation of 11 Gold Bars which appeared to be of foreign origin

Mahendra Kumar Bajpai Vs Commissioner, Customs, Goods and Service Tax and Central Excise (CESTAT Allahabad)

Confiscation of eleven gold bars-MMTC marking/brand was upheld and penalty under section 112(b) was reduced to Rs. 2,50,000 as the reliability of statement of Mr. Bajpai recorded during investigation was doubtful, as he had alleged coercion and duress....

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Service Tax Levy not leviable based on mere Agreement for service when no payment received

Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore)

Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore) In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of agreements where no payment received by servi...

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Fraudulent availment of Cenvat Credit: CESTAT reduces penalty

Dolphin Metals I Ltd Vs C.C.E.-Ahmedabad-ii (CESTAT Ahmedabad)

Dolphin Metals I Ltd Vs C.C.E. (CESTAT Ahmedabad) The brief facts of the case are that based on the intelligence, an investigation was undertaken against M/s Nisha Industries which revealed that the appellant had wrongly availed CENVAT credit on invoices without actual receipt of inputs; that the finished goods were found at both the manu...

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