CESTAT Bangalore

No confiscation of goods if import is not contrary to any prohibition imposed under Custom Act

Baby Marine Seafood Retail Pvt. Ltd. Vs C.C, Cochin (CESTAT Bangalore)

Baby Marine Seafood Retail Pvt. Ltd. Vs C.C, Cochin (CESTAT Bangalore) In this case appellant while placing purchase order clarified to the vendor that the goods in question should be in compliance with the Indian Standards –Food safety Standards (Contaminants, Toxins and Residues) Regulation, 2011 and Indian Food Safety and Standards A...

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LCD modules classifiable under Tariff Item No. 9013: CESTAT

Continental Automative Components (India) Pvt Ltd Vs C.C-The Principal Commissioner Customs Bangalore (CESTAT Bangalore)

Continental Automative Components (India) Pvt Ltd Vs C.C-The Principal Commissioner Customs Bangalore (CESTAT Bangalore) we find that the appellant has imported 576 pieces of LCD modules and accordingly filed bill of entry giving the details of the same and the goods were physically examined by the officers of SIIB and the stand of the ap...

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Treat Request for Reassessment as Application for amendment of Bill of Entry: CESTAT

Kirloskar Ferrous Industries Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

Kirloskar Ferrous Industries Ltd. Vs Commissioner of Customs (CESTAT Bangalore) it is an admitted fact that the duty was paid under protest by the appellant and appellant has paid excess duty of Rs.9,41,005/- and thereafter the appellant vide his letter dated 15.10.2018 requested the Deputy Commissioner of Customs to pass an appealable re...

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No service tax prior to 01/05/2011 on operational & administrative assistance under BSS category

NCR Corporation India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore)

Since the definition of Business Support Service was amended w.e.f. 01.05.2011 to include 'operational or administrative assistance in any manner' hence, the services in relation to operational and administrative assistance could only be taxed post the said amendment and not before that....

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No Service Tax on Free Warranty and Labour Services

Popular Vehicles and Services Ltd. Vs Commissioner of Central Tax & Central Excise, Cochin (CESTAT Bangalore)

Popular Vehicles and Services Ltd. Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) Grounds raised by the appellant in the grounds of appeal is that the appellant does not receive any income with regard to free service and warranty labour provided to customers and these services are rendered free of charges and the [...

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ITC eligible on Photography, Credit/Debit Card Services for business

Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore)

Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service. F...

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Mutual Fund trading is different from redemption of MF units

Ace Creative Learning Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

Ace Creative Learning Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) Appellant is providing Commercial Training and Coaching Services and they have also invested in the mutual funds and have earned profit during the year 2014-15, 2015-16 & 2016-17 which they have shown as under the head ‘other income’. The Dep...

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No Service Tax on Secondment of Employees by group companies

Target Corporation India Pvt Ltd Vs C.C.E. (CESTA Bangalor)

Target Corporation India Pvt Ltd Vs C.C.E. (CESTA Bangalore)  Definition of ‘Manpower Recruitment or Supply Agency’ seeks to bring under its ambit, two types of activities i.e. recruitment of manpower and supply of manpower and further the service becomes the taxable service only if provided by a manpower recruitment or suppl...

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No service tax liability on license fee and other fee for grant of liquor license

Anheuser Busch Inbev India Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)

CESTAT Bangalore, in M/S. Anheuser Busch Inbev India Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20374 of 2020, decided on February 18, 2021] held that no service tax under reverse charge mechanism is payable on the license fee and other application fee paid to the State Excise department for grant of liquor license. Furth...

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Date of receipt of order in absence of proof with Department of actual receipt of order by assessee

Venkateshwara Power Projects Ltd Vs Commissioner of Central Tax (CESTAT Bangalore)

Venkateshwara Power Projects Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) Assistant Commissioner passed the Order-in-Original on 18/03/2019 but the same was not actually delivered to the appellant. The appellant only came to know on 12/03/2020 when they received a letter from the Superintendent informing them about the passing of...

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