CESTAT Mumbai held that detention of export goods in excess of 3 days without bringing to notice of the Commissioner of Customs/ Chief Commissioner of Customs is unlawful and untenable in law.
In a landmark decision, Virgin Atlantic prevails against service tax demands on Passenger Service Fee (PSF), Admin fee, and Airport Taxes. Learn about the crucial legal analysis.
Explore the CESTAT Delhi ruling in White N White Minerals Pvt. Ltd. vs Commissioner of Central Goods & Service Tax. Learn why absence of a consignment note deems transport services non-GTA, impacting tax liability. Full analysis and implications.
CESTAT held that the mere location of the godown outside the factory premises should not be a basis for denial, as long as it is used for storing goods used in manufacturing.
If telecom operators already pay service tax on the entire Maximum Retail Price (MRP) value of SIM cards and recharge cards, individuals selling or dealing with these cards to the public are not subject to additional service tax liability.
CESTAT Ahmedabad held that duty demand unsustainable as charges against appellant of creating dummy units for keeping the value of clearance below SSI exemption not established.
Faze Three Limited vs. C.C.E & S.T.-Silvasa case at CESTAT Ahmedabad: The established principle that order cannot transcend scope of show cause notice forms a robust foundation for contesting validity of demands made.
CESTAT Bangalore rules on Bra Cups classification: Customs duty to be charged on the value of a pair. Detailed analysis of Lovable Lingerie Ltd vs. Commissioner of Customs.
CESTAT Allahabad rules on Service Tax exemption for construction of slaughterhouse. Detailed analysis of Commissioner vs. Meatek Food & Machineries case.
CESTAT Allahabad rules in Jalan Con Cast Ltd. vs. Commissioner case. Detailed analysis on department’s power to retain deposited amount under protest.