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Free services offered during warranty periods not liable to service tax

April 30, 2024 1128 Views 0 comment Print

The CESTAT Mumbai allows the appeal in the case of Reliable Automotive Private Limited versus Commissioner of CGST & Central Excise, setting aside demands and penalties. Get insights into the legal proceedings and conclusions.

Non-Fulfillment of Stipulated Event – No Service Tax Payable

April 30, 2024 375 Views 0 comment Print

The appellant, in a recent case involving the supply of crude oil/gas to ONGC, failed to meet the stipulated event for service completion. Consequently, the obligation to pay service tax was deemed non-applicable.

Fire Bricks Dismantled from Kiln’s Under Shell Not Subject to Duty as Waste or Scrap

April 26, 2024 156 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on liability for duty on fire bricks dismantled from kilns. Analysis, precedent, and conclusion provided in this detailed article.

CENVAT Credit Allowed for Inputs Transferred Free to Sister Unit for Electricity Production

April 25, 2024 162 Views 0 comment Print

Detailed analysis of CENVAT credit eligibility for electricity transferred to sister unit free of cost. Learn from the CESTAT Mumbai order on Finolex Industries Ltd vs. Commissioner.

No Service Tax on Reimbursable Amounts collected by BookMyShow from Card Companies

April 25, 2024 417 Views 0 comment Print

CESTAT Mumbai’s order exempts Bigtree Entertainment Pvt. Ltd. from service tax, citing no consideration from card companies for online ticketing platform under BookMyShow.

Basic Customs Duty exempt on imported Zinc Oxide used in manufacture of PCFP

April 25, 2024 309 Views 0 comment Print

CESTAT Kolkata allows benefit of Notification No.25/1999-Cus as amended by Notification No.26/2002-Cus, which exempts Basic Customs Duty on imported Zinc Oxide which has been used in manufacture of PCFP.

Mere Omission Not Suppression Unless Deliberate to Evade Duty Payment

April 25, 2024 2982 Views 0 comment Print

Dive into the case of Hindustan Aeronautics Limited vs Commissioner of Central Excise (CESTAT Kolkata) regarding service tax demands. Detailed analysis and conclusion provided.

18% IGST on Nutrition/Dietary Supplements (HSN 21069099): CESTAT Ahmedabad

April 25, 2024 330 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on Bright Performance Nutrition’s IGST dispute with customs. Detailed analysis of classification and IGST rate implications.

Imported Second-Hand Medical Devices with 5+ Years’ Residual Life Exempt from ‘Waste’ Definition

April 25, 2024 315 Views 0 comment Print

Analysis of Nano Hospitals Pvt Ltd vs Commissioner of Customs case by CESTAT Hyderabad, stating imported medical devices with 5+ years life aren’t hazardous waste.

Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular

April 23, 2024 735 Views 0 comment Print

Lovy International challenged rejection of Drawback to ROSCTL conversion. CESTAT Delhi ruled CBEC Circular time limit invalid. Detailed analysis here.

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