Sanghi Industries Ltd Vs C.C. (CESTAT Ahmedabad): Demurrage charges not includable in custom valuation of imported goods for purpose of charging custom duty.
CESTAT emphasized that Point of Taxation Rules are not applicable when service is provided, and invoice is issued before introduction of POT rules.
CESTAT quashes penalty on MSK Shipping & Logistics for illegal export of red sander goods. Delve into the legal implications of this case.
Dive into the Commissioner of Customs vs. Kitex Garments case at CESTAT Bangalore, where a dispute over the classification of imported snap fasteners as buttons unfolds.
CESTAT Delhi held that any penalty or compensation received for any loss or damage caused by breach or non performance of the terms of the contract is not by way of consideration. Accordingly, service tax is not leviable on the same.
Commercial training or coach services that were provided by the Institute of Clinical Research (ICR) were liable to service tax as Commissioner had recorded a finding, after careful examination of the activities undertaken by the Indian Institute that it was providing training or coaching for a consideration. The matter was remitted to the Commissioner to decide whether out of the total demand that had been confirmed, Indian Institute would be entitled to the benefit of – Input credit of the expenses incurred as per the CENVAT Credit Rules, 2004; and the value of study material supplied; and cum-tax benefit under section 67 of the Finance Act.
CESTAT Allahabad held that in case of foreign export proceeds, the Indian Exporters are not the recipient of services from the Foreign Bank/ intermediary bank. Accordingly, demand of service tax as service recipient on bank charges thereon unjustified.
CESTAT Delhi held that area based exemption in terms of Notification No. 50/2003 dated 10.06.2003 available as manufacture of High Security Registration Plates is concluded in Himachal Pradesh only.
CESTAT Ahmedabad held that mere suppression of facts is not enough for invoking extended period of limitation. There must be a deliberate and wilful attempt on the part of the assessee to evade payment of duty.
Explore the CESTAT Kolkata order in Piyush Sharma vs. Commissioner of CGST & CX. Detailed analysis on service tax demand, valuation rules, and key takeaways.
