Explore the legal implications of MGF Motors Ltd vs Commissioner of Central Excise on the non-imposition of service tax for free car repairs under warranty.
CESTAT Bangalore allows a timber import company to refund customs and special additional duty on unsold goods, providing a key precedent for the industry.
A detailed analysis of CESTAT Bangalore’s ruling in favor of Nexteer Automotive India over the Commissioner of Central Excise and Service Tax. Learn why the show-cause notices were quashed.
Sun Microsystems vs. Commissioner of Central Excise & Service Tax -Consideration received in convertible foreign exchange for services to a Singapore company in India qualifies as ‘export of service.
CESTAT Bangalore upholds customs redemption fine & penalty for importing second-hand ETL Liners, which are restricted under Foreign Trade Policy.
CESTAT Bangalore reduces redemption fine to 10% and penalty to 5% for imported used multifunction machines in absence of market value. Detailed analysis of case.
CESTAT Bangalore ruled that a refund cannot be rejected when taxpayer provides adequate documents to prove service tax payment and non-availment of CENVAT credit.
Commissioner of Central Tax Vs MeritTrac Services Private Limited (CESTAT Bangalore) CESTAT Bangalore held that activity of carrying out the exams for university cannot be construed as rendering of ‘Management or Business Service’ to the universities without the assessee’s involvement in the execution of the conduct of the examination. Facts- The respondent are engaged in […]
CESTAT Bangalore overrules a penalty against P. J. Johnson & Sons, proving no violation of Section 89, Customs Act. Read our detailed case analysis.
CESTAT Bangalore held that with effect from 01.03.2005 branded jewellery are chargeable to excise duty @2%. However, extended period of limitation cannot be invoked in absence of establishment of allegation of wilful suppression with intent to evade payment of duty.
