The Tribunal examined whether gold coin sales amounted to consignment agent services. It held that the activity was trading involving transfer of title and not a taxable service.
The Tribunal held that reimbursements received from overseas manufacturers for warranty repairs were merely cost recoveries and could not be treated as taxable service consideration.
CESTAT Bangalore held that revocation of a Customs Broker license is a harsh penalty that requires clear proof of involvement in fraud. In the absence of such evidence, the tribunal set aside the license revocation but retained a penalty.
The Tribunal held that only the recognised PGP course qualified for exemption. Other management programmes were taxable as they were not shown to be recognised by law.
Equipment imported for mall amusement facilities was confirmed as valid under tariff heading 9506, allowing preferential duty, as customs misapplied classification rules and relied on non-statutory documents.
CESTAT Bangalore ruled Section 113(h)(i) of Customs Act applies only if goods are entered for export. Shortage due to EOU’s clerical error not liable for confiscation. citing a clerical error and not a deliberate mis-declaration or illicit DTA clearance.
CESTAT confirmed a Service Tax demand, ruling that a service provider’s failure to explain a large discrepancy between ITR and ST-3 returns justifies the tax liability.
CESTAT Bangalore held that additional duty of customs is very much leviable under Section 3(1) of the Customs Tariff Act in respect of imported natural rubber equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947. Accordingly, refund rightly denied and appeal rejected.
CESTAT Bangalore held that goods imported and cleared to industrial consumers are not leviable to MRP based assessment under section 4A of the Central Excise Act, 1944. Accordingly, appeal is allowed and impugned order set aside.
There was no reason to interfere with the order of the Commissioner enhancing the value of the touch media device by including the value of the licence software imported subsequently and confirmed the differential duty demanded with interest and imposition of penalty.
