CESTAT confirmed a Service Tax demand, ruling that a service provider’s failure to explain a large discrepancy between ITR and ST-3 returns justifies the tax liability.
CESTAT Bangalore held that additional duty of customs is very much leviable under Section 3(1) of the Customs Tariff Act in respect of imported natural rubber equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947. Accordingly, refund rightly denied and appeal rejected.
CESTAT held that confiscation of dry dates and penalties under the Customs Act were unjustified as the Department failed to prove the goods’ foreign origin. Opinions based on visual inspection were deemed without evidentiary value.
The CESTAT Hyderabad dismissed an appeal by Essel Mining and Industries, ruling that the Free On Board (FOB) value for iron ore exports cannot be treated as a cum-duty price for calculating export duty.
The CESTAT Delhi bench set aside penalties totaling ₹1,75,000 imposed on Paramount Surgimed Ltd. under Section 158 of the Customs Act.
CESTAT remands Rane Holdings’ SAP software import case for fresh adjudication, citing doubts over the appellant’s status as the liable importer, value payment, and differing software types.
Summary of the CESTAT Chennai judgment on customs classification dispute. The court emphasized that classification requires best evidence, like a test report or contract details, not mere reliance on general public domain catalogues, especially when the crucial distinguishing feature (sheathing) is in dispute.
CESTAT Mumbai set aside the denial of IGST benefit, applying GST Council and TRU clarification that all goods under heading 3822 are covered. Concessional rate of 12% now applies, with recalculation of interest and penalty.
CESTAT quashes penalty on stainless steel import, ruling that BIS certification wasn’t mandatory as the Bill of Lading date preceded the Quality Control Order’s effective date.
CESTAT Chennai rules Service Tax cannot be levied on the TDS amount paid by an Indian company on behalf of a foreign service provider, as TDS is not ‘consideration’ for the service.
