The Tribunal held that goods retained the essential character of wheelchairs despite added toileting facility. It ruled that exemption cannot be denied when mobility remains the primary function.
The Tribunal held that denial of CENVAT credit on car parking and rent-a-cab services was unsustainable as the issue is settled in favour of taxpayers, leading to allowance of refund.
Profit arising from purchase and sale of cargo space by a freight forwarder on principal-to-principal basis was trading income and not consideration for service, and therefore not liable to service tax under Business Support Service or otherwise.
The issue involved service tax demand on GTO services using Section 73. The Tribunal held that recipients governed by Section 71A cannot be proceeded against under Section 73. The demand was quashed due to procedural invalidity of the notice.
The Tribunal held that goods falling under the excluded category of the notification are not eligible for exemption. The appeal was dismissed as the claim was contrary to the express exclusion provision.
The Tribunal held that tax demand cannot be confirmed under a category not proposed in the show cause notice. It ruled that such reclassification violates settled legal principles and renders the demand invalid.
The tribunal examined whether imported rubber is liable to additional duty equivalent to cess. It upheld the levy by following earlier decisions and the appellant’s own case. The key takeaway is that consistent precedents were applied to sustain the demand.
The Tribunal ruled that penalties under relevant provisions were unjustified since the credit was lawfully availed. The decision reinforces that penalties cannot stand without a valid underlying demand.
The tribunal examined whether goods confiscated as prohibited could be cleared domestically after a policy change. It held that beneficial amendments apply retrospectively, allowing home consumption upon payment of duty.
The issue was whether gross receipts should be treated as inclusive of service tax. The Tribunal held that where tax is not separately collected, cum-tax benefit must be granted. The matter was remanded for fresh computation.
