CESTAT set aside the order demanding service tax on rental property and held that, income received from rent by assessee is not subject to levy of service tax.
Whether payment made to the CAMPA Fund under the head Net Present Value (NPV), Compensatory afforestation, etc. to the Forest Department for obtaining various clearances for diversion of forest land for non-forestry purposes (mining) is a ‘Declared Service’ provided by the Government under Section 66E(e) so as to attract Service Tax liability under RCM.
Explore the CESTAT Delhi judgment on Aadarsh Sri Sai Manpower Solution vs Commissioner, addressing service tax liability discharge, penalties, and key legal insights.
CESTAT Bangalore held that with effect from 01.03.2005 branded jewellery are chargeable to excise duty @2%. However, extended period of limitation cannot be invoked in absence of establishment of allegation of wilful suppression with intent to evade payment of duty.
CESTAT Chennai held that the appellant was eligible to clear rough castings to their sister concern on payment of duty on the assessable value based on comparable prices of goods cleared by them to non-related buyers. Provisions of rule 8 of CVR 2000 applicable only w.e.f. 01.12.2003 after amendment by notification no. 14/2012-CE (NT) dated 22.12.2003.
CESTAT Mumbai allowed the refund claim filed by Deposit Insurance and Credit Guarantee Corporations (DICGC) by considering premium amount paid by bank as inclusive of tax.
CESTAT Chennai has ruled in favor of SDS Ramcides Crop Science Pvt. Ltd., allowing them to re-export the imported insecticides without payment of redemption fine and penalties.
CESTAT Chennai has ruled that ‘Natural Rock Phosphate’ imported goods are not considered as ‘fertilizers’ under the FCO, making them ineligible to claim exemption of SAD under the specified notification.
CESTAT Delhi held that the collection of excess baggage charges would be leviable to service tax under the category of transport of passengers by air and not under transportation of cargo by air.
The CESTAT Bangalore has ruled that the Centre for Marine Living Resources and Ecology (CMLRE) is eligible for customs duty exemption on the import of spares and other items for vessel repair.
