CESTAT Chennai held that royalty fixed at percentage of net sales is not includible in transaction value of goods imported under rule 10(1)(c) of the Customs Valuation Rules, 2007 as royalty paid is not related to imported goods. Accordingly, appeal of assessee allowed.
CESTAT Hyderabad held that service tax demand on the service of Multi System Operator provided to cable TV operator is sustainable. Further, since there was suppression of facts to evade payment of service tax, extended period of limitation is duly invoked.
The appellant appears to have given a discount on the gross value of the exports which was reflected in the invoice raised by the appellant as well and hence, appellant received 97% of the gross value of the export in its bank account (Bank of Maharashtra).
CESTAT Delhi held that penalty under section 114AB of the Customs Act couldn’t be imposed merely on the basis of statement made under section 108 since it cannot be considered as evidence u/s. 138B of the Customs Act. Accordingly, appeal allowed.
The appellant is engaged in providing construction of commercial or industrial building services. It claims to have discharged service tax on this service. It is also in receipt of legal and professional services, and works contract service which are chargeable to service tax under reverse charge mechanism.
CESTAT Delhi held that re-determining the value under residual provisions of rule 9 of the Customs Valuation rules without rejecting the transaction value is not sustainable in law. Accordingly, appeal allowed.
CESTAT Delhi held that statement recorded under section 108 of the Customs Act cannot be considered as evidence under section 138B of the Customs Act. Accordingly, demand based on the statement recorded cannot be sustained. Thus, order set aside and appeal allowed.
CESTAT Delhi confirms service tax on foreign selling commission under reverse charge but sets aside extended period and penalties due to revenue neutrality.
CESTAT Chandigarh held that once Cenvat Credit is availed the same cannot be disallowed later as it was held that processing of uncoated paper didn’t amount to manufacture. Accordingly, appeal is allowed.
CESTAT Ahmedabad rules weighment activity at Navlakhi Port is not a taxable ‘Business Support Service,’ upholding statutory obligation defense.
