CESTAT Ahmedabad ruled that co-owners of rented property are not an AOP, and their individual rental income below ₹10 lakh is exempt from service tax.
Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respective manpower & other resources for the purpose of achieving maximum synergetic benefits.
CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. Procedural lapses can lead to denial.
CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78 of the Finance Act, 1994.
CESTAT Ahmedabad rules against dual custodianship on goods under Customs Act. Penalty set aside due to improper licensing and insurance issues. Key details here.
The CESTAT Ahmedabad remands the claim of Rs. 1,57,818/- to the adjudicating authority for fresh consideration based on new evidence.
As goods were cleared on the bill of entry of the appellant, hence it was made a party by the department. Differential custom duty was demanded jointly and severally from BGH and appellant.
CESTAT Ahmedabad held that department imposed anti-dumping duty on un-printed sheets treating it to be Taiwanese origin, hence burden of proof lies on department to establish the same. In absence of any proof, demand cannot be sustained.
CESTAT Ahmedabad rules that Mandap Keeper Services by Ahmedabad Municipal Corporation are non-taxable, covered under the negative list, and not support services.
CESTAT Ahmedabad held that benefit of exemption from additional duty of customs i.e. benefit of notification no. 43/2002-Cus dated 19.04.2002 available on import of High Speed Diesel even if they are working under DEEC Scheme.
