CESTAT Chennai held that the Savoury Oats / Silk Oats are classifiable under Chapter Heading 1104 12 00 attracting NIL rate of duty and the Muesli is classifiable under Chapter Heading 1904 10 90.
CESTAT Chennai held that SEZ unit/ developer is eligible to claim exemption from services tax even if the services are consumed outside the SEZ so long as the services are being used for authorized operations.
Analysis of the case between Honda Siel Power Products and Commissioner of Customs on lawn mowers’ duty & classification. CESTAT Chennai ruling.
CESTAT Chennai quashes demand of service tax on Shiva Automobiles for repair & maintenance of motor vehicles. Read the verdict details & implications here.
Analysis of CESTAT Chennai Order on service tax exemption notifications. Upshot Utility Services appeals against CGST & CE over SEZ exemption changes.
CESTAT Chennai’s ruling on Ford India Pvt Ltd: No Service Tax on composite contracts for vehicle repair involving goods & services before 01.07.2012.
CESTAT Chennai held that a building or its part put up on land and which is used for car parking will get the benefit of the exclusion from levy of Service Tax under Section 65(105)(zzzz) of the Finance Act, 1994. Accordingly, refund claim allowed.
CESTAT Chennai held that site formation activity done after obtaining General Power of Attorney (GPA) but before selling the land is leviable to service tax under the category of ‘Site formation and clearance service’.
CESTAT Chennai held that enhancement of assessable value in absence of all the details the imports whose values have been relied upon as contemporaneous prices by the lower adjudicating authority is unsustainable as reasonability of the same cannot be decided.
CESTAT Chennai held that extended period of limitation rightly invoked as collection of service tax but withholding the same without remitting to appropriate Government account establishes intention to evade payment of tax.
