Show cause notice was issued without scrutiny of the taxable value on which service tax was due from the appellant. He submitted that had Revenue scrutinized the entire transaction that was reflected in balance sheet, Revenue would have come to know that the freight charges reflected in balance sheet included various elements such as frei...

Items falling under Chapter 170490 are entitled for exemption under Sugar Confectionary (excluding white chocolate and bubble gum). Admittedly, the goods manufactured by the appellants (Parle 2-in-1 Eclairs & Kismi Toffee ) are Sugar Confectionary is neither chocolate nor bubble gum....

We hold that the Customs officers have no jurisdiction on the appellant to seize the goods in S.E.Z. area therefore seizure of the goods in question is set aside. Consequently, no demand can be confirmed against the appellants. Therefore the confiscation of the impugned goods is also set aside....

M/s Smart Value Products & Services Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad) Facts of the case are not in dispute that the coaching centers are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known ...