CESTAT Mumbai held that confiscation of imported rough diamonds unjustified as if the Kimberly Process Certification was suspected to be faulty the verification should have been initiated with issuing authority.
CESTAT Bangalore held that sale of the customized software on a CD as part of the ‘Distributed Control Systems’ DCS is excisable goods and hence it cannot be considered for levy of service tax.
CESTAT Ahmedabad rules in favor of M/s. Sophisticated Instrumentation, a charitable trust, stating that the extended limitation cannot be invoked when there is no intention to evade service tax.
Explore CESTAT Kolkata verdict in Alkem Health Science vs. Commissioner of CGST & CX, addressing refund claims related to education cess and higher education cess.
CESTAT Chennai held that appellant being religious body is liable to pay service tax for renting of immovable property only from 01.07.2012 and not before that date.
CESTAT Chennai held that imposition of redemption fine and penalties when goods were provisionally released, reprocessed and exported after re-processing is unjustified and hence liable to be set aside.
CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable.
CESTAT Chennai held that the amount of damages received for tolerating the breach of contract by contractors and sub-contractors is not consideration. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax.
CESTAT Chennai’s order in the case of Bharat Heavy Electricals Limited (BHEL) rules that liquidated damages are not liable to service tax. Explore the detailed analysis.
CESTAT Ahmedabad dismisses Natural Petrochemicals Pvt Ltd’s appeal, upholding Service Tax demand under Business Auxiliary Service and rejecting financial hardship claim.
