Service rendered by Tata Sons Ltd. under BEBP agreement between Tata Steel Ltd. and Tata Sons Ltd. was eligible as ‘input service’ for TSL and the service tax paid was available as cenvat credit to TSL under the Cenvat Credit Rules, 2004.
In the instant case, the reinsurance services availed by the Appellant are for insuring its business risks and not in respect of any particular motor vehicle. Reinsurance, by its nature, pertains to the insurance of business of the Appellant.
The goods imported by assessee, such as, Big Cola, Big Orange Cola, Big Lemon etc., which they described as ‘carbonated beverage with fruit juice’ were neither carbonated beverage alone nor fruit juice alone gave the essential character of the products in question; both contribute to its essential character. The issue could not be resolved as per Rule 3(a) and 3(b) of the Rules of Interpretation and therefore resort was to be made to Rule 3(c). Since Customs tariff heading (CTH) 22029920 came last in the order, it prevails and the goods were classifiable under this heading.
Target Corporation India Pvt Ltd Vs C.C.E. (CESTA Bangalore) Definition of ‘Manpower Recruitment or Supply Agency’ seeks to bring under its ambit, two types of activities i.e. recruitment of manpower and supply of manpower and further the service becomes the taxable service only if provided by a manpower recruitment or supply agency but in the […]
Asalam Khan Vs Commissioner of Central Excise & Customs (CESTAT Delhi) Appellant had brought a small quantity of 233.00 gms. of gold in the shape of 20 disc (about 11.66 gm. per disc) for personal use. Further, I find that there is no commercial quantity either of gold or cigarettes. Further I find that the […]
Assessee was justified in claiming exemption of integrated tax under the General Exemption Notification No. 45/2017 dated June 30, 20173, as amended by Corrigendum Notification dated July 22, 2017 on re-import of repaired parts/ aircrafts into India during the period from August, 2017 to March, 2019
Bundled services in electricity transmission and distribution are exempt from service tax, including late payment surcharge, meter rent, and supervision charges as per Section 66F(3).
Setwin Shipping Agency Vs Commissioner of Customs (CESTAT Chennai) Looking into the circumstances of the case where the custom Broker prima facie has some documents; the person who handed over the documents to the Broker is available; it is not alleged that the exporters were fictitious and the fraudulent persons used the high security IDs […]
Hanil Automotive India Pvt.Ltd. Vs Commissioner of Customs-III (CESTAT Chennai) The CESTAT Chennai has held that the declared prices cannot be reviewed without any evidence to the effect that the relation between the appellant and the foreign supplier has influenced the declared price or to the effect that there was a flow back of money […]
Assessee was justified in claiming exemption from payment of integrated tax under the Exemption Notification on re-import of repaired parts/ aircrafts into India during the period commencing August 2017 to March 2019.
