Delhi CESTAT rules that service tax is payable on space provided on bus roofs for parcels, not on goods transport services. Exemption under Notification No.25/2012 applies.
CESTAT Chandigarh partly allowed Maruti Suzuki India Ltd.’s appeal against Service Tax demand, highlighting that tax under reverse charge applies when distributors incur reimbursable expenses for the taxable person. Dive into the case and understand the intricacies of the reverse charge mechanism.
CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared with proper permissions and duty payments.
Explore the CESTAT Kolkata verdict on CENVAT Credit for steel items. Detailed analysis, rulings, and implications.
CESTAT Ahmedabad rules in favor of Jewel Utensils Industries, confirming compliance with export obligations under the Advance Authorization Scheme, exempting all duties.
Understand the CESTAT Ahmedabad ruling: No service tax on freight margin recovered from customers in outbound shipment cases. Analysis & implications discussed.
Compelling imperative consequent upon contradictory reports cannot be ignored. For central excise authorities to assume antipodal positions is neither becoming nor legally proper
CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reiterated that appellant, being a Private Limited Company, had its Profit/Loss Account and Balance Sheet accessible as public documents, thus undermining any allegation of suppression.
CESTAT Mumbai remands Michigan Engineers Pvt Ltd’s case for re-adjudication, questioning service classification and subcontractor’s role in taxable services.
Understand CESTAT’s decision on inclusion of separately shown freight and insurance charges in excisable goods’ assessable value.
