Explore the CESTAT Chandigarh ruling in Schlumberger Asia Services Ltd. vs. Commissioner of CE & ST on the timeliness of a refund claim post-GST regime changes. Insightful analysis for businesses navigating GST transitions.
Whether the time limit prescribed for filing refund claim of SAD paid by the importer is one year in terms of Notification No. 93/2008(Cus) dated 01.08.2008 which has been issued in terms of section 25(1) of the Customs Act, 1962 without selling the imported goods by the importer within one year of payment of SAD shall be applicable or not needs to be referred to the Larger Bench of Tribunal.
Discover the implications of Section 1(2) of the Customs Act, 1962 in the case of Seville Products Ltd. vs Commissioner of Customs, Ludhiana. Uncover why the CESTAT Chandigarh sets aside the penalty imposed on an appellant located outside India.
Chandigarh CESTAT ruling in Maharaja Crane Services vs. Commissioner of CGST – Applicability of Limitation Act to service tax matters. Legal insights on demand beyond the five-year limit.
Explore the CESTAT Chandigarh order in Manavi Exim Pvt Ltd vs Commissioner of Customs, Ludhiana. Learn about the implications of Section 17(5) of the Customs Act on re-assessment and the importance of a speaking order.
Initially, the adjudicating authority rejected the refund claim holding that the appellant has not contested the service tax liability, therefore, the refund claim of service tax paid is not admissible.
Kandhari Beverages P Ltd Vs C.C.E. (CESTAT Chandigarh) In the case before High Court, the advertisement expenses were incurred by Coca Cola India and High Court had held that expenses towards advertisement services are part of the cost incurred for production of the finished product, and hence these services are to be treated as input […]
Sudhir Power Ltd. Unit-III Vs CCE & ST- Jammu and Kashmir (CESTAT Chandigarh) It is a fact on record that the appellant is manufacturing DG sets and enclosures which are dutiable under Chapter 85 of CETA 1985. The appellant is also clearing goods to the buyers under SFIS Scheme duty free in terms of the […]
M/s Canon India Pvt Ltd Vs Commissioner, Goods & Service Tax (CESTAT Chandigarh) The issue involved in the present case is in respect of levy of service tax on the amounts paid as salary to expats under the taxable category of Manpower Supply Services. With effect from 01.07.2012, the law as introduced by the way […]
The same issue has been dealt by the Honble Gujarat High Court in the case of Federation of Surat Textile Traders Association vs. UOI [2017 (52) STR 478 (Gujarat)] and in the case of Calcutta Club Limited (supra) wherein it has been held that the services provided by the assessee to its members is not liable to pay service tax.
