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CESTAT Chennai

Service tax not payable on TDS paid on behalf of foreign service provider

July 10, 2024 606 Views 0 comment Print

Explore the detailed analysis of Indian Additives Ltd vs Commissioner of GST & Central Excise. CESTAT Chennai rules no service tax on TDS paid for foreign service providers. Full text available.

Penalty and Redemption Fine can be imposed Despite Re-Export Permission

June 14, 2024 2409 Views 0 comment Print

CESTAT Chennai rules: Redemption fine and penalty can be imposed on re-export of prohibited goods. Detailed analysis of the Scania Commercial Vehicles India Pvt Ltd case.

Customs Act: Section 149 cannot be used to circumvent appellate process

June 13, 2024 1845 Views 0 comment Print

Understand the implications of amending a Bill of Entry under Section 149 of the Customs Act, 1962. Detailed analysis of Valeo India Pvt Ltd vs Commissioner of Customs case and its impact.

Penalty Imposition Unjustified without Mens Rea under CBLR 18(1)

June 9, 2024 1134 Views 0 comment Print

CESTAT Chennai quashes Rs. 25,000 penalty on Gayrams Shipping Services due to absence of mens rea. Detailed analysis of the case and legal implications.

No service tax on properties rented out for accommodation & related activities

June 9, 2024 975 Views 0 comment Print

Read the detailed analysis of Rattha Holding Company Pvt Ltd vs Commissioner of GST and Central Excise (CESTAT Chennai). CESTAT ruling clarifies no service tax on properties rented out for accommodation and related activities.

Shampoo Sachet Assessable under Section 4 of Central Excise Act if MRP Declaration not Mandatory

June 6, 2024 861 Views 0 comment Print

Understand the case of Hindustan Unilever Ltd. vs Commissioner regarding shampoo sachet assessable value under Central Excise Act.

Sweet Pearl P200 containing 99% Maltitol Crystals falls under CTH 2905

June 6, 2024 552 Views 0 comment Print

Read the full text of the CESTAT Chennai order on the classification of Sweet Pearl P200 containing 99% Maltitol Crystals. Analysis, conclusion, and consequential benefits discussed.

Taxpayer Can’t Be Penalized for Filing Appeal: CESTAT quashes redemption file

June 6, 2024 675 Views 0 comment Print

In the case of Gencor Pacific Auto Engineering Pvt. Ltd. vs Commissioner of Customs, CESTAT Chennai allows re-credit of customs duty in advance authorisation scrips.

Royalty not includible in Assessable Value: Not for Imported Goods or Sale Condition

June 4, 2024 1965 Views 0 comment Print

Royalty and other charges are not includible in assessable value if Payment of royalty and other charges not for imported goods and not a condition of sale of goods

Small Quantity Differences not Justify Mis-Declaration Allegations: CESTAT

June 4, 2024 567 Views 0 comment Print

Detailed analysis of the CESTAT Chennai order regarding mis-declaration of goods, penalty under Customs Act 1962, and setting aside of penalties and fines.

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