CESTAT Delhi

No service Tax on Down linking of Signals as same not falls under Definition of Broadcasting

Vedic Broadcasting Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

whether the charges paid for a service provided by Intelsat (situated outside India) to the Appellant covered under the head broadcasting service and tax in the hands of the Appellant under the reverse charge mechanism?...

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Know How’ is not IPR and not liable to service tax

Modi-Mundipharma Beauty Products Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Delhi)

Grant of exclusive right to assessee by Mauritius Revlon to use the 'know how' in any plant in accordance with the processes, specifications and recipes thereof in connection with the manufacture, marketing, sale  and distribution of Revlon  Products would not fall in the definition of "intellectual property right‟ so as to make it ta...

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Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost

Lutron GL Sales & Services Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Lutron GL Sales & Services Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) The issue under consideration is whether the percentage of enhancement to the transaction value ordered by the Deputy Commissioner of Customs is justified in law? In the present case, the appellant M/s Lutron GL Sales & Services Pvt. Limited imports lig...

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No Service Tax if no monetary consideration charged for Services

Moti Talkies Vs Commissioner of Service Tax (CESTAT Delhi)

Whether department is correct in charging service tax on various services provided to film distributors by assessee  without charging any consideration....

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Classification under Central Excise Tariff needs to be made after perusing basic technical specifications of vehicles

Man Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi)

Man Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi) After perusing the catalogue of the vehicle, it is fairly obvious that such vehicles manufactured by the appellant are meant to carry loads and capable of off-loading but the same are not machines exclusively meant for off-road use. We have also perused the clarification obtained by [&helli...

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Discount given for non-provision of certain service to foreign buyer not liable under BAS

MAN Trucks India Pvt. Ltd. Vs Commissioner, Central Excise, Customs & Service Tax (CESTAT Delhi)

MAN Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi) In a case where the assessee had exported goods to sister concern who in turn had sold them to buyers there, with the foreign importer being responsible for providing after sales services, CESTAT Delhi has held that the discount given in consideration for non-provision of warranty […...

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Extended period of limitation could not be invoked by Department if no suppression & misrepresentation of facts

Kent Chemicals Private Ltd Vs Commissioner (CESTAT Delhi)

Kent Chemicals Private Ltd Vs Commissioner (CESTAT Delhi) The proven discharge of liability by the service provider, the same is opined to be a sufficient cause for the appellant to have a bonafide impression of him to no more be liable to pay the service tax even under reverse charge mechanism. The allegation as that […]...

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Expenses incurred on sponsorship and endorsement was not includible in transaction value of imports

Commissioner of Customs Vs Adidas India Marketing Pvt. Ltd. (CESTAT Delhi)

Sponsorship and endorsement expenses paid by Adidas India to various athletes and players in India were not includable in the assessable value of the goods imported by Adidas India by invoking rule 10(1)(e) of the Customs Valuation (Determination of Value of Imported Goods) Rules 2007....

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VCES benefit cannot be denied for mere Clerical error

Shivani Textiles Limited Vs Commissioner of Central Tax (CESTAT Delhi)

The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied to the appellant on the basis of clerical error in filing the declaration?...

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Recovery of Redemption fine from Sale Proceeds- CESTAT refers matter to Larger Bench

Commissioner of Customs Vs Oriental Trimex Ltd. (CESTAT Delhi)

Commissioner of Customs Vs Oriental Trimex Ltd. (CESTAT Delhi) If the confiscated goods allowed to redeemed on a redemption fine then the sale proceeds will be paid only after deduction of such fine In the given case the importer appellant is engaged in the business of import of marble from various countries into India and […]...

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