CESTAT Chennai rules transporters in mines not considered Goods Transport Agency (GTA) without consignment notes, dismissing Service Tax liability for Ramco Cements.
Kolkata High Court recently ruled that services provided during construction of a non-commercial sports complex are exempt from service tax.
CESTAT Chennai’s ruling in Balmer Lawrie & Co. vs. Commissioner of GST & Central Excise: Central excise duty on metal containers returned as scrap analyzed. No penalty levied.
CESTAT Kolkata held that rejection of declared value based on NIDB data on similar goods unsustainable. Accordingly, differential duty demand and imposition of penalty thereon is unsustainable.
CESTAT Kolkata held that rejection of application for fixation of special rate under notification no. 32/99-CE and notification no. 31/2008-CE to new industrial units set up in North-Eastern States is incorrect and are in violation of law.
CESTAT Chennai rules that hiring space for ads on TN State Transport Corporation buses doesn’t qualify as advertising agency service, setting aside service tax demand.
CESTAT Hyderabad reduces the penalty for Sriram Srinivasa Rao, highlighting the case of gross negligence rather than collusion in the Customs Act 1962
CESTAT Chandigarh allows the refund of service tax on specified services, including Terminal Handling Services, in favor of Matrix Clothing Private Ltd
CESTAT Kolkata held that when buyer and seller are not related and the price is the sole consideration, the transaction value at the time and place of export will be the assessable value. Accordingly, customs duty paid at higher assessable value is directed to be refunded.
CESTAT Hyderabad held that parking charges collected for providing parking space is liable for inclusion in the value of Management, Maintenance or Repair services and accordingly, service tax is payable on the same.
