CESTAT Ahmedabad held that rejection of transaction value and enhancement of assessable value has to be on the basis of some evidence on record. Rejection of transaction value in absence of any evidence is untenable in law.
CESTAT Ahmedabad held that as per the development agreement it is clear that activity of the appellant is of project developer and not as real estate agent and hence service tax not leviable.
The assessee is entitled to avail Cenvat Credit in respect of inputs and packaging material used in manufacturing of trial batches of medicament.
CESTAT Ahmedabad held that expenses charged to the farmers towards harvesting and transportation of sugarcane is not chargeable to service tax under Manpower Recruitment and Supply Agency Services.
CESTAT held that condition in Notification No. 12/2003-ST is only production of documentary proof indicating value of the goods and materials supplied. This does not in any manner mean that the goods have to necessarily be supplied under invoices.
CESTAT Ahmedabad held that the assessment in real sense takes place at the time of ex-bonding of the warehouse goods. Therefore, the effect of rate of duty, any exemption notification prevailing at the time of filing the ex-bond bill of entry shall be applicable and not the one which is applicable at the of in-bonding of the good.
CESTAT Ahmedabad held that Oil contained in Bunker Tanks in Engine Room of Vessel imported for breaking up is classifiable under CTH 8908 along with such vessel.
CESTAT Ahmedabad held that Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4A of the Central Excise Act, 1944.
CESTAT Ahmedabad held that services provided by an active party to the joint venture is not covered within Business Support Service. Work was assigned on the basis of co-developer and not an agent. Accordingly, service tax not payable.
CESTAT Ahmedabad held that the sale of ready-mix-concrete doesnt involve any service element and hence there is no service tax liability. Manufacturing activity of ready-mix-concrete cannot be covered under the definition of works contract.
