The raw material supplier cannot be implicated for clandestine removal of the goods by the buyer of the raw material.
B T Patel & Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) CESTAT find that the learned Commissioner in denying the exemption by made a strict interpretation of language of the notification no. 4/2004-ST dated 31.03.2004 though as per the language of the exemption of service provided to SEZ developer or to the unit in SEZ. […]
Harish Tex Mach Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In terms of Notification No. 6/2005-ST, the exemption was provided upto the aggregate value of Rs. 4 lakh in the year 2005-06, 2006-07 and Rs. 8 Lakh in the year 2007-08 and 2008-09. Accordingly, the value of taxable services of the […]
Demand on documentation services raised under Steamer Agent Services, in fact, it is Business Support Services, which came into effect from 01.05.2006, Therefore, documentation services are not liable to service tax prior to 1st May, 2006.
CESTAT held that penalty under Rule 15(1) on the present appellant, who is merely an employee of the Company, is not sustainable.
Pawan Edifice Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that there is no dispute on the fact that the appellant have been providing the construction of residential complex along with material and they have paid the VAT to the State Government. In this regard, they have also produced the VAT returns. In […]
CESTAT Kolkata held that imposition of penalties on both proprietorship firm and proprietor amounts to imposition of penalty twice and the same is unsustainable in the eyes of law.
CESTAT Ahmedabad held that value of clearance of two entities having same partners are to be clubbed and excise duty on clearance exceeding the eligible limit of SSI exemption is duly payable.
FedEx Express Transportation & Supply Chain Services India Private Ltd Vs Commissioner (CESTAT Delhi) This is an appeal against Order-in-Original dated 27.03.2021 passed by the Commissioner of Customs (Airport and General), New Delhi, have ordered forfeiture of the whole amount of security deposit of Rs. 10 lakhs, alongwith penalty of Rs. 50,000/- under Regulation 14 […]
Ocean Freight/ Sea Transportation service is liable to service tax or otherwise is decided by Gujarat High Court in case of SAL Steel Limited
