CESTAT Delhi rules incentives to advertising agency from media houses for targets are not taxable under Section 66E(e) as no obligation exists.
CESTAT Delhi allows Sony India’s appeal, granting customs duty exemption for digital still image video cameras, based on a Larger Bench ruling overturning previous view.
CESTAT Bangalore held that question of redetermination of value doesn’t arise since the impugned goods were replacement for goods imported earlier which were found to be defective. Accordingly, appeal allowed.
CESTAT Delhi rules standard cinema food/drink sales are taxable as goods, not service, unlike premium Gold Class offerings.
CESTAT Bangalore ruled against Tiptop Furniture, affirming the Customs Department’s authority to issue a show-cause notice for short levy of duty post-assessment.
Crimp pumps imported were classifiable under positive displacement pumps (CTI 8413 5010 / 8413 5090) and not as mounts and heads for toilet sprays under CTI 9616 1020 as claimed by the Customs authorities.
CESTAT Mumbai held that service tax on construction of complex/building is exempt when there is sale of flat subsequent to date of issue of occupancy certificate from competent authority. Accordingly, appeal of revenue dismissed.
CESTAT Delhi held that there cannot be suppression or wilful concealment with intent to evade payment of duty since two departmental authorities have differed themselves on the taxability of the services under a specific category.
CESTAT Delhi held that air craft engine stand imported by the appellant would deserve classification under CTI 8609 00 00 and not under CTI 8716 39 00. Accordingly, order passed by the Principal Commissioner is set aside.
CESTAT Delhi held that section 28(9) of Customs Act mandates adjudication of show cause notice within one year. Thus, adjudication of notice after around 10 years of issuance, without justifiable reason, is not tenable and hence order issued thereon is liable to be quashed.
