CESTAT Delhi has quashed a service tax demand on Balajee Loha Ltd., ruling that weigh bridge facilities are not business support services and double taxation is impermissible.
CESTAT Chennai abates customs appeals for Chand Kavar Bhandari, citing appellant’s death and invoking the principle of ‘no taxation of the dead’ as per Supreme Court precedent.
CESTAT Kolkata held that recovery of cenvat credit alleging receipt of only paper invoice without actual receipt of inputs is not tenable due to incomplete investigation carried out on the part of the department. Also held that recovery is not sustainable since vendor is not made co-noticee.
CESTAT Delhi held that bank charges paid to foreign bank is not taxable in India under Reverse Charge Mechanism as the said services has been provided outside the taxable territory and hence outside the purview of section 66B for levy of service tax.
CESTAT Ahmedabad rules export commissions aren’t subject to service tax under reverse charge without a direct contract between the Indian exporter and foreign agent.
Nickel Hydroxide powder with additives like cobalt and graphite was classifiable as a miscellaneous chemical product under Customs Tariff Heading (CTH) 3824 and not as an inorganic chemical under CTH 2825.
CESTAT Delhi rules royalty for permanent trademark use is a ‘deemed sale,’ not subject to service tax. Explains the nuances of exclusive, long-term licenses.
CESTAT Delhi rules on missing fabric rolls after customs seizure. Taxpayer liable for redemption fine on goods lost from custody, overturning prior decision.
CESTAT Chennai rules a service tax demand against Veesons Energy Systems Pvt. Ltd. abates, as it was not part of the approved resolution plan and no continuance application was filed after liquidation.
CESTAT Bangalore remands GSEC Limited’s ₹25 lakh refund case to Commissioner (Appeals) to determine unjust enrichment applicability.
