CESTAT Delhi

Exemption on payment of IGST on re-import of repaired parts/aircrafts into India

Spice Jet Limited Vs Commissioner of Customs (General) (CESTAT Delhi)

Assessee was justified in claiming exemption from payment of integrated tax under the Exemption Notification on re-import of repaired parts/ aircrafts into India during the period commencing August 2017 to March 2019....

Read More

Valuation provisions to be considered at confiscation stage & not seizure

Commissioner of Customs (Preventive) Vs Bushrah Export House (CESTAT Delhi)

Commissioner of Customs (Preventive) Vs Bushrah Export House  (CESTAT Delhi) Seizure for overvaluation of exports-Valuation provisions to be considered at stage of confiscation and not seizure The CESTAT New Delhi has held that provisions of Section 14 of the Customs Act, 1962 and Rule 3 of the Export Valuation Rules have to be applied o...

Read More

Honda Cars not liable to Service Tax on amount retained after cancellation

Honda Cars India Ltd. Vs The Commissioner, Central Excise and Service Tax (CESTAT Delhi)

Honda Cars India Ltd. Vs The Commissioner, Central Excise and Service Tax (CESTAT Delhi) The charge leveled against the appellant, in the show cause notice, that JPY 130,000,000/- was paid towards the first installment mentioned in the Technical Agreement/ Model Agreement amounting to JPY 400,000,000/- is factually incorrect. As noticed a...

Read More

Refund cannot be denied of Service Tax Deposited mistakenly

Metlife Global Operations Support Center Private Limited Vs Commissioner, Service Tax (CESTAT Delhi)

Metlife Global Operations Support Center Private Limited Vs Commissioner, Service Tax (CESTAT Delhi) The substantive benefit of service tax exemption provided under section 26 of the SEZ Act read with rule 31 of the SEZ Rules cannot be denied on procedural grounds. It is not in dispute that the appellant was not required to deposit [&hell...

Read More

Customs Broker License cannot be revoked without giving opportunity for Cross-Examination

Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi)

Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi) The contention of the appellant is that the G-Card holder acted strictly in accordance with the guidelines issued in the Circular dated April 8, 2010. According to the appellant, the G-Card holder exercised due diligence by procuring all independent and authentic docume...

Read More

No Service Tax on commission from foreign companies in convertible foreign exchange

Wintech Taparia Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Wintech Taparia Ltd. Vs Commissioner of Customs (CESTAT Delhi) The appellant has not contended that it is not rendering a service under the category BAS. What is, however, contended by the appellant is that the services rendered by the appellant qualify as export of service under the 2005 Rules and, therefore, the appellant would not [&he...

Read More

CESTAT set aside service tax demand on Liquidated Damages/EMD Forfeiture etc.

South Eastern Coalfields Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi)

South Eastern Coalfields Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi) The Principal Bench of Hon’ble CESTAT set aside the Service Tax demand of Rs. 32.76 Crores approx., plus equal penalty and applicable interest, on the amount of Liquidated Damages / Forfeiture of EMD / Penalty recovered from the various contra...

Read More

Service Tax liability of Demerged Undertakings cannot be fastened on assessee upon merger

Jayaswal Neco Industries Ltd. Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that, the assessee could not be held to be liable for discharging service tax liability of the Demerged Undertakings as it the service recipient and not service provider therefore, the confirmation of demand by the Commissioner is bad in law....

Read More

CESTAT set aside demand of service tax on Commission received from foreign companies

Sara Sae P Ltd. Vs Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi)

Sara Sae P Ltd. Vs Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi) The first issue is regarding the levy of service tax on the commission received from foreign companies has recently been decided against the Revenue by this Bench in M/s Involute Engineering Pvt. Ltd.5, both with regard to the period prior to [&helli...

Read More

Service tax on commission received in convertible foreign currency

Involute Engineering Pvt. Ltd. Vs Commissioner of Central Excise And Service Tax (CESTAT Delhi)

Assessee had no liability to pay service tax on the commission received in convertible foreign currency as the only requirement after the amendment in rule 3 (2) of the Export Service Rules 2005 was that the service recipient should be situated outside India and consideration should be received in foreign currency which both are satisfied...

Read More

Browse All Categories

CA, CS, CMA (5,122)
Company Law (6,832)
Custom Duty (8,179)
DGFT (4,432)
Excise Duty (4,421)
Fema / RBI (4,505)
Finance (4,734)
Income Tax (35,563)
SEBI (3,798)
Service Tax (3,650)

Search Posts by Date

January 2021
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031