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No service Tax under GTA category if appellant was not issuing consignment notes

June 15, 2024 1593 Views 0 comment Print

CESTAT Delhi rules service tax exemption for providing vehicles on hire to GTA. Detailed analysis of the Manak Chand Agarwal vs CGST case.

Commissioner (Appeals) not justified in dismissing appeal without examining merits

June 15, 2024 843 Views 0 comment Print

Appeal rejected on misinterpretation of Customs Act. CESTAT remands case to decide on merits. Goods clearance deemed final.

Helicopter Use Compliance: Escorts Limited Prevails Over Customs Duty Penalty in CESTAT Delhi

June 15, 2024 507 Views 0 comment Print

Delve into the CESTAT Delhi ruling on Customs duty, penalties, and the validity of permits for non-scheduled passenger services using aircraft.

Customs Broker Not Liable for Client’s subsequent Unreported Address Change

June 14, 2024 576 Views 0 comment Print

Once verification of address is complete, if client moves to a new premises without informing authorities or amending their documents, such action or omission by client cannot be held against Customs Broker.

Penalty and Redemption Fine can be imposed Despite Re-Export Permission

June 14, 2024 2103 Views 0 comment Print

CESTAT Chennai rules: Redemption fine and penalty can be imposed on re-export of prohibited goods. Detailed analysis of the Scania Commercial Vehicles India Pvt Ltd case.

Undue benefits under DEPB Scheme: CESTAT reduces penalty on CHA

June 13, 2024 375 Views 0 comment Print

Read the detailed analysis of the CESTAT Bangalore order reducing penalty to 5L in the case of confiscation of goods attempted to be improperly exported under section 113 FERA.

Customs Act: Section 149 cannot be used to circumvent appellate process

June 13, 2024 1671 Views 0 comment Print

Understand the implications of amending a Bill of Entry under Section 149 of the Customs Act, 1962. Detailed analysis of Valeo India Pvt Ltd vs Commissioner of Customs case and its impact.

Penalty Imposition Unjustified without Mens Rea under CBLR 18(1)

June 9, 2024 1035 Views 0 comment Print

CESTAT Chennai quashes Rs. 25,000 penalty on Gayrams Shipping Services due to absence of mens rea. Detailed analysis of the case and legal implications.

Deduction of trade discount from assessable value is admissible on CNG sale transactions

June 9, 2024 618 Views 0 comment Print

CESTAT Mumbai rules trade discount to bulk buyer of CNG not liable for excise duty. Detailed analysis of Mahanagar Gas Ltd. vs Commissioner case.

No service tax on properties rented out for accommodation & related activities

June 9, 2024 843 Views 0 comment Print

Read the detailed analysis of Rattha Holding Company Pvt Ltd vs Commissioner of GST and Central Excise (CESTAT Chennai). CESTAT ruling clarifies no service tax on properties rented out for accommodation and related activities.

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