CESTAT Chennai set aside penalties against a CHA employee for not verifying exporter credentials, ruling that CHALR 2004 applies, not direct Customs Act penalties, for such lapses.
CESTAT Delhi ruled that rent paid by PSV Polymers Pvt Ltd to its directors is exempt from service tax under RCM, citing individual capacity and revenue neutrality, along with foreign agent commission.
CESTAT Chennai rules for PGC Corporation Limited; finding no misdeclaration on reimported goods despite label error, citing unchanged composition and drawback return.
CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims.
CESTAT rules exporters are not liable for service tax on foreign bank charges deducted from export proceeds, citing previous judicial precedents.
CESTAT Chennai dismisses Customs’ appeal against Vasta Biotech, upholding prior ‘Martech DHA’ classification due to settled legal precedent and res judicata.
CESTAT Kolkata held that club not being an advertising agency, service tax cannot be levied for advertisement published in souvenir or any display carried out in club premises. Accordingly, service tax demand set aside.
ESTAT Chennai confirms penalties on importer and alleged mastermind for misdeclaration and undervaluation of glass chatons, dismissing cross-examination plea.
CESTAT Chennai dismisses Revenue appeal, affirming no redemption fine or penalty when prior Tribunal order set aside goods’ confiscation and penalty.
CESTAT Delhi rules license fee for brewery endorsement is deemed sale of rights, not taxable as immovable property rent, clarifying service tax scope.
