Held that the Service tax is paid on the basis of the revenue realized towards the provision of the taxable services and not on the basis of the revenue recognition.
CESTAT Kolkata held that bona fide belief that goods manufactured and cleared were not subject to excise duty needs to be established. Duty demand is sustainable in case the bona fide belief is not established.
Commissioner of Customs Vs Reliance Jio Infocomm Ltd (CESTAT Mumbai) Differential classification of same goods imported at different places would negate very purpose of Tariff Act CESTAT held that differential classification of the impugned goods imported at different places would negate the very purpose of the Tariff Act on the one hand and would cause avoidable […]
Held that the Adjudicating Authority had failed to follow the requirement of Section 9D of the Act regarding examination in chief of witness, therefore demand of service tax on the basis of statements of persons cannot be sustainable.
Since the job worker had carried out all the activities which, as per the department, amounted to manufacturing therefore, the job worker was alone to pay the excise duty.
Since the whole case of Revenue was based on the balance sheets of assessee who had declared all the transactions in their records and had even paid capital gains tax on the profit/compensation received, therefore, it could not be said that assessee had resorted to wilful mis-statement or suppression of facts or had contravened of any of the provisions of service tax law with intent to evade payment of service tax.
Held that department failed to brought on record independent evidence showing that the price of imported goods were over-valued. Accordingly, in the absence of contemporaneous imports, the transaction value cannot be discarded.
Allegation of undue export benefit relying heavily on the statement which was not supported by any corroborative evidence cannot be sustained.
Commissioner of Central Excise & Service Tax Vs Hi-Tech Bottling Private Limited (CESTAT Kolkata) Held that the process of manufacture consisting of blending, bottling, and packaging of Indian-made foreign liquor is covered within the definition of manufacture and hence excluded from the purview of Business Auxiliary Service Facts- The assessee is engaged in carrying out […]
Extended period of limitation cannot be invoked in absence of deliberate suppression of facts with intention to evade payment of duty
