Once the show cause notice proposes a particular classification it is not open to Adjudicating authority to classify the goods under a different If the revenue wishes to change the classification a separate show cause notice is required to be issued within permissible time.
CESTAT Chennai held that appeal by department dismissed as time-barred as review order as required u/s 129D(2) of the Customs Act, 1962 assumed to have been passed beyond 3 months as no evidence produced proving delay in receiving review order.
Issue is as to whether service tax can be demanded on reimbursable expenses. CESTAT held that demand cannot sustain & requires to be set aside
CESTAT Delhi held that jewellery is not liable to confiscation in the absence of any evidence that it is smuggled or it has been made by converting smuggled gold.
CESTAT Chennai held that as department failed to provide any evidence to establish the date on which Order-in-Original was received by the reviewing cell. Hence delay in filing of appeal by department dismissed as time-barred.
Assessee-company had not accepted the enhancement of the value as they had requested for passing a speaking order in terms of Section 17(5) of the Customs Act, 1962. Further viewed that Commissioner (Appeals) had not adduced any evidence in support of his finding that assessee had accepted the enhancement of the value of the goods, therefore, assessee should be given sufficient opportunity for presenting their defence and also personal hearing be given before passing a speaking order.
CESTAT Kolkata held that no service tax is leviable on Banking and Financial Institution Services prior to 16.07.2001. Accordingly, service tax not leviable on the agreements entered by the assessee with their clients prior to 16.07.2001.
CESTAT Delhi held that invocation of extended period of limitation unsustainable as several rounds of audit was conducted and show cause notice for previous period on the same issued was already issued. Hence, department was fully aware of the issue in the question.
Commissioner of Customs (Import) Vs Siya Paper Mart Pvt. Ltd. (CESTAT Delhi) CESTAT Delhi held that the principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. Facts- Notification no. 102/2007-Cus dated 14.09.2007 has been issued to provide for refund of the SAD if […]
CESTAT Delhi held that the health care services are provided by the clinical establishments by engaging consultant doctors is exempted from service tax and cannot be taxed as business support service.
