CESTAT Allahabad

Exemption to GTA services available for transportation of biscuits

M/s Commissioner of Central Goods & Service Tax Vs. M/s. Glaxo Smithkline Consumer Healthcare Ltd. Co. (CESTAT Allahabad)

CESTAT Allahabad has held that exemption to GTA services for transportation of foodstuff will apply to biscuits as well. The Tribunal observed that the size and time of eating biscuits may change but nevertheless biscuit is a food item....

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Service Tax Under BAS not payable on re-rubberisation of old rollers

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad)

Rajit Jain-succeesor And Legal Heir Vs Commissioner of Customs (CESTAT Allahabad) 1. The appellant is in appeal. 2. Brief facts of the case are that appellants are engaged in re-rubberisation of old, worn out rubberised rollers of various industries. The customers send them their used rollers at random and re-rubberisation comprises remov...

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No Service tax for setting up of temporary camps in connection with religious event

M/s Lallooji & Sons Vs Commissioner of Central Excise & S. T. (CESTAT Allahabad)

Service tax was not leviable for setting up of temporary camps in connection with the Gur-ta-Gaddi Tercentenary Celebration as it was a religious event. M/s Lallooji & Sons Vs Commissioner of Central Excise & S (CESTAT Allahabad)...

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ST- Service Tax Levied On Presumptive Basis Not Sustainable

Al-Faheem Meatex Private Limited Vs Commissioner of Service Tax, Meerut (CESTAT Allahabad)

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...

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Parle 2-in-1 Eclairs & Kismi Toffee are neither chocolate nor bubble gum: CESTAT

M/s Marko Foods & Shri Naman Mandhyan, Partner Vs Commissioner of Central Excise (CESTAT Allahabad)

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....

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Customs officers have no jurisdiction to seize goods in SEZ

Shri Imran Ahmed Vs Commissioner of Customs (CESTAT Allahabad)

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....

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No Service Tax on sell of study material to students of coaching centers

M/s Smart Value Products & Services Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad)

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 ...

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