CESTAT Bangalore modifies penalties in case of import valuation discrepancies. Learn more about the details of Sri Sai Graphics Vs Commissioner of Customs.
Unravel the details of the CESTAT Mumbai case – Satyasai Human Resource Solutions Vs Commissioner of Service Tax. CESTAT grants refund on service tax advance paid in line with Rule 6 of Service Tax Rules.
CESTAT Chennai held that contract is for performance of the work and not for supply of manpower. Further, payments are for the works executed on tonnage basis/ unit basis and not on man hours or per person basis. Accordingly, service tax not payable on ‘Manpower Recruitment or Supply Agency Services’ (MRSAS).
Delve into the Rama Ferro Alloys & Finance Private Limited Vs Commissioner of CGST & CX case where CESTAT Kolkata rules in favour of the appellant regarding utilization of cenvated inputs in job work.
CESTAT Kolkata decision in Om India Trading Company Private Limited Vs Commissioner of CGST & Central Excise case, upheld the rejection of a service tax refund claim filed beyond stipulated time limit under Section 11B of Central Excise Act.
Unravel the complexity of the case between Amadeus Software Labs India Pvt Ltd and the Commissioner of Central Tax (CESTAT Bangalore), involving ambiguity over the jurisdiction for a second appeal in tax rebate matters.
CESTAT overturned the order that had previously confirmed the demand on expenses such as deconsolidation charges, transportation charges, and DO charges. These expenses were initially collected by the assessee from their clients and then paid to the service provider.
CESTAT Ahmedabad held that as work orders involves both supply of material as well as service, the same is classifiable under works contract service and not under Commercial and Industrial Construction Service.
CESTAT Chandigarh held that job worker is the one who works upon the goods supplied directly or indirectly by the principal manufacturer. In absence of the said supply, appellants do not fit into the definition of ‘job worker’. Hence, demand unsustainable.
CESTAT Kolkata held that for the purpose of sub heading 27101920, the “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210 degree Celsius. Goods not meeting the requirements as specified under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920.
