CESTAT Chennai held that non-payment of tax merely on the basis of bald statement of financial constraint without proving the same is not reasonable cause within the meaning of section 80 of the Finance Act. Accordingly, demand confirmed.
Read how CESTAT Chennai quashes excise duty demand in the case of EID Parry (India) Ltd. vs. Commissioner of GST & Central Excise. Get detailed insights here.
CESTAT Chennai sets aside excise duty demand on silk yarn, ruling that the transaction value cannot be rejected without cogent reasons. Full text of the order.
CESTAT held that here is no liability to pay tax under Commercial or Industrial Construction Service on construction of Dykes, Internal Roads and other civil miscellaneous works during the period under dispute which is prior to 01.06.2007
CESTAT Chennai held that all taxable services provided for the transmission and distribution of electrical energy are exempt from the liability to service tax during the impugned period. Accordingly, demand of service tax, interest and penalty set aside.
CESTAT Chennai’s ruling on penalty under Section 112(a) of the Customs Act for importing Chinese mobile phones. Analysis of K. Natarajan vs. Commissioner of Customs case.
CESTAT Chennai held that nature of service involving both service as well as transfer of property in goods/material is classifiable under ‘works contract. Hence re-classifying the same under erection, commission and installation is unsustainable in law.
CESTAT Chennai held that where the value has already been split as per the state law and VAT has been paid on the goods component of the composite works contract, no service tax can be levied on such component again taking recourse to Rule 2A(ii) of Service Tax (Determination of Value) Rules, 2006.
CESTAT Chennai ruling on classifying magnesite collection as mining services. Analysis of KRSS Manpower Service vs. Commissioner of GST & Central Excise.
Read full text of CESTAT Chennai order in N.M. Zackriah & Co. vs. Commissioner of Service Tax, emphasizing need for strict compliance with exemption conditions
