If telecom operators already pay service tax on the entire Maximum Retail Price (MRP) value of SIM cards and recharge cards, individuals selling or dealing with these cards to the public are not subject to additional service tax liability.
CESTAT Ahmedabad held that duty demand unsustainable as charges against appellant of creating dummy units for keeping the value of clearance below SSI exemption not established.
Faze Three Limited vs. C.C.E & S.T.-Silvasa case at CESTAT Ahmedabad: The established principle that order cannot transcend scope of show cause notice forms a robust foundation for contesting validity of demands made.
CESTAT Bangalore rules on Bra Cups classification: Customs duty to be charged on the value of a pair. Detailed analysis of Lovable Lingerie Ltd vs. Commissioner of Customs.
CESTAT Allahabad rules on Service Tax exemption for construction of slaughterhouse. Detailed analysis of Commissioner vs. Meatek Food & Machineries case.
CESTAT Allahabad rules in Jalan Con Cast Ltd. vs. Commissioner case. Detailed analysis on department’s power to retain deposited amount under protest.
Goods even if there was any remote possibility of being found prohibited or restricted at the time of adjudication was there, could not be subjected to non release in terms of Section 110A, thus, the provisional release of 26 Gold Dore weighing 5 kg plus more, subject to certain conditions.
Read the full text of CESTAT Kolkata’s order on the Commissioner of Customs vs. Sawetri Trading Company case. Analysis reveals key factors influencing customs duty demand on Poppy Seeds.
Explore the Jyoti Sarup Mittal vs Commissioner of Central Tax case. Learn how works contracts, VAT prerequisites, and governmental exemptions impact service tax.
When a person, otherwise was qualified as a tour operator but provide only booking of accommodation service, then such a tour operator would be entitled to claim abatement under the Abatement Notifications as assessee-Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.
