CESTAT quashes duty demand on Vodafone Idea’s imported telecom equipment, favoring classification under CTI 8517 70 90 over CTI 8517 62 90.
CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount, interest on income tax refunds, warranty claims (parts), procurement charges for volume discount
Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.
CESTAT Delhi rules no service tax exemption for race tracks not meant for public use in the case of Paramount Infraventures Pvt Ltd vs Commissioner of Service Tax.
CESTAT Delhi rules that service tax under GTA cannot be demanded without a consignment note, protecting businesses like Vaishnav Marbles from undue tax burdens.
CESTAT Delhi rules service tax exemption for providing vehicles on hire to GTA. Detailed analysis of the Manak Chand Agarwal vs CGST case.
Delve into the CESTAT Delhi ruling on Customs duty, penalties, and the validity of permits for non-scheduled passenger services using aircraft.
Once verification of address is complete, if client moves to a new premises without informing authorities or amending their documents, such action or omission by client cannot be held against Customs Broker.
xplore the case of Shakti Cargo Movers vs. Commissioner of Customs at CESTAT Delhi, where the court ruled that a customs broker cannot be held responsible if a client fails to inform authorities of an address change.
CESTAT Delhi rules in favor of Honda Cars India, affirming reduced 15% penalty under Customs Act Section 28(5) if paid within 30 days of SCN receipt.
