CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to business promotion.
CESTAT held that the appeal’s duty amount is below the Rs.50 lakh threshold per CBIC’s 02.11.2023 circular. Thus, the appeal was dismissed, leaving any legal questions open.
Hindustan Distributors Vs Commissioner of Customs case analysis. CESTAT Chandigarh quashes redemption fine and penalty on prime pre-painted steel coils.
CESTAT Chandigarh dismisses 26 appeals by the Commissioner of Customs ICD Patparganj against VSM Impex due to low tax effect, aligning with the CBIC’s monetary limit policy.
CESTAT Chandigarh partly allowed Maruti Suzuki India Ltd.’s appeal against Service Tax demand, highlighting that tax under reverse charge applies when distributors incur reimbursable expenses for the taxable person. Dive into the case and understand the intricacies of the reverse charge mechanism.
CESTAT Chandigarh rules in favor of Microsoft India, stating services rendered to overseas entity are exports, exempting from service tax.
CESTAT Chandigarh order in Vinayak Industries Vs Commissioner of Central Excise & Customs clarifying that without intent to evade tax, extended period of limitation cannot be invoked.
CESTAT Chandigarh deems consolidated hearing notice with multiple dates a violation of natural justice, remanding an ex parte order. Analysis and implications discussed.
Discover the legal nuances behind excluding dealer advertisement expenses from assessable value. Analysis of Suzuki Motorcycle India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh).
R.S.D. Steel Industries vs Commissioner of CGST & Central Excise: CESTAT Chandigarh rules job work of cutting steel coils/plates not liable for service tax under BAS or BSS.
