CESTAT Delhi held that player fees paid to Ishant Sharma by M/s. Knight Riders Sports Private Limited under the contract is for the activity of playing cricket and not for any promotional activity. Hence, service tax not leviable on the same under ‘Business Support Service’.
CESTAT Ahmedabad held that in terms of rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the abatement of duty deposited in advance is available in respect of one of the machines of the manufacturer which was not engaged in the manufacture of notified goods i.e. branded and unmanufactured tobacco without lime tube for continuous period of 15 or more days.
CESTAT Chennai held that enhancement of assessable value in absence of all the details the imports whose values have been relied upon as contemporaneous prices by the lower adjudicating authority is unsustainable as reasonability of the same cannot be decided.
CESTAT Chennai held that extended period of limitation rightly invoked as collection of service tax but withholding the same without remitting to appropriate Government account establishes intention to evade payment of tax.
CESTAT Chennai held that rejection of transaction/ declared value of impugned goods on the basis of contemporaneous imports without providing details relating to contemporaneous imports of goods is unsustainable in law.
CESTAT Delhi held that the gold in question is not proved to be the smuggled gold of foreign origin. Mere purity thereof being equivalent to the purity of foreign gold is wrongly held to be the criteria to hold the melted gold as the gold of foreign origin. Hence, investigation is observed to be faulty.
CESTAT Chennai held that violation of the Customs Brokers Licensing Regulations (CBLR), 2013 though stands established, the revocation of Customs Broker Licence is set aside as business and the livelihood of not only the appellant, but also its employees is adversely affected because of the suspension and revocation of the licence.
Explore the analysis of the case Satya Megha Ispat Pvt. Ltd. vs Commissioner of Central Excise by CESTAT Kolkata regarding inclusion of transportation charges in assessable value. Understand the implications of FOR contracts and recent CBEC circulars.
Ruling on service tax demand under ‘Auctioneer’ Service on commission by a cooperative society in conducting action. Details on the CESTAT Chennai’s verdict.
CESTAT set aside impugned order and held that the assessee is not receiving penal interest and bouncing charges as a consideration for tolerating an act. Thus, service tax cannot be demanded.
