CESTAT Bangalore held that process undertaken by job worker of injecting the raw materials into aerosol cans doesn’t amount to manufacture and hence excise duty demand thereon not sustainable.
CESTAT Bangalore held that penalty under section 112 of the Customs Act against steamer agent unsustainable as confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ set aside.
CESTAT Bangalore held that notification no. 29/2018-CUS dated 01.03.2018 was published in the official gazette only on 06.03.2018 after it was digitally signed. Hence, the said notification is effect only from 06.03.2018 and not from 01.03.2018.
Ultimate use of imported goods cannot be criteria for valuation. Every business man is free to adopt his own way of conducting business
CESTAT Held that services of sales commission service don’t qualify as input service and accordingly Cenvat Credit on the same not available.
Explore the CESTAT Bangalore order on Manav Marketing Pvt. Ltd. service tax issue. Analysis of machine commissioning charges, office expenses, and commission. Full text included.
No Service Tax on stability studies and technical testing and analysis of new drugs were classifiable under taxable category of Scientific and Technical Consultant Service and Technical Testing and Analysis Service
IBM India Pvt. Ltd. Vs C.C.E. & S.T.-Bangalore-LTU (CESTAT Bangalore) On a cogent reading of sub-rules (1) and (2) of Rule 10 ibid as above, it transpires that transfer and availment of unutilized cenvat credit is permissible under the statute, subject to fulfillment of the conditions that transfer of business must be on account of […]
CESTAT held that Composition Scheme cannot be denied to the appellants merely on the ground of discharge of service tax under different Head prior to 01.06.2007.
XL Health Corporation India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) The term ‘notice pay’ mentioned in the employment contract cannot be considered as a service, more specifically as the taxable service inasmuch as neither of the parties to the contract have provided any service to each other. Thus, the phrase ‘service’ defined […]
