CESTAT, Bangalore ruling clarifies LCD panel classification. LCD Panels classified under tariff entry 9013 8010, while parts under 9013 9010.
CESTAT Bangalore held that imposition of penalty unsustainable as service tax is demanded due to mis-interpretation of service being classified as joint venture agreement and not a franchisee service.
Insights into the CESTAT Bangalore’s decision to dismiss an appeal by Chakiat Agencies Pvt Ltd, due to the issuance of Discharge Certificates under the SVLDRS.
CESTAT Bangalore modifies penalties in case of import valuation discrepancies. Learn more about the details of Sri Sai Graphics Vs Commissioner of Customs.
Unravel the complexity of the case between Amadeus Software Labs India Pvt Ltd and the Commissioner of Central Tax (CESTAT Bangalore), involving ambiguity over the jurisdiction for a second appeal in tax rebate matters.
In absence of proof of availment of Cenvat Credit while rejecting a service tax refund claim, CESTAT Bangalore has directed re-adjudication of case of Fairy Food Products Pvt Ltd vs Commissioner of Central Excise.
CESTAT Bangalore held that order of the lower authorities directing absolute confiscation and allowing redemption solely to re-export on payment of redemption fine and penalty is without any merit.
CESTAT Bangalore held that differential duty demand for extended period of limitation unsustainable in absence of suppression of fact. Accordingly, interest and penalty for extended period set aside.
CESTAT overturned the decision to demand excise duty based on the differential quantity of goods as per the ER-1 returns and the audited books of accounts. The tribunal determined that the discrepancy between the values mentioned in the RG-1 and the physical stock statement provided by the assessee was inherently inaccurate, as both values were estimated.
Advancing reasons for non-payment of service tax even though collected, it has been submitted by the appellant that during the relevant period, they were under severe financial crisis. In my view, this cannot be a reasonable cause for non-payment of service tax even though collected from the customers but not deposited with the Government.
