Applied Solar Technologies (India) Pvt. Ltd. Vs Commissioner, Central Goods & Service Tax (Audit-II) (CESTAT Delhi) -
There is no error in the finding recorded by the Commissioner in this regard, as indeed the appellant did try to evade payment of service tax by treating the amount as a security deposit when in fact it was clearly an advance, which fact was very specifically mentioned in the Agreement. The intention to evade payment of service tax by sup...
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Verizon India Pvt. Limited Vs Commissioner of Service Tax (CESTAT Delhi) -
Verizon India Pvt. Limited Vs Commissioner of Service Tax (CESTAT Delhi) The case of Revenue is that the location of service provider/appellant is in India and further in terms of Rule 9 of POPS, the service provided, being intermediary services, the location of the service provider under Rule 9 of POPS, shall be the place […]...
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J.K. Enterprises Vs Principal Commissioner (CESTAT Delhi) -
CESTAT held that buying and selling of SIM cards and recharge coupons does not amount to providing business auxiliary service (BAS)...
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Chimes Aviation Private Limited Vs Commissioner of Customs (CESTAT Delhi ) -
Chimes Aviation Private Limited Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Confiscation and customs duty recovery order against Chimes Aviation Private Limited for use of aircrafts for purposes other than training was quashed as the customs authorities should have proceeded to recover the duty on the basis of the undertaking ...
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Midas Fertchem Impex Pvt Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) -
CESTAT Delhi held that wrong classification of goods or claiming of ineligible exemption notification doesn’t amount to mis-declaration or mis-statement....
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Dharmesh B. Bhavsar Vs Principal Commissioner (CESTAT Delhi) -
CESTAT Delhi held that appellant produced all the evidence and documents contending that mobile phones were purchased from open market in Delhi. However, customs department failed to satisfy the onus that the said mobile phones were smuggled in nature. Accordingly, goods released....
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AFT Tobacco Pvt. Ltd Vs Commissioner (CESTAT Delhi) -
CESTAT held that interest is payable for default in depositing the tax by the due date voluntarily or after determination of the amount of duty under Section 11A of Central Excise Act, 1944....
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Tribhuvan Metal Industries Vs Commissioner of Central Excise (CESTAT Delhi) -
CESTAT Delhi held that the appellant had done only test production and hence duty demand on the same is unsustainable in law....
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Classic Interiors Vs Commissioner of Customs (CESTAT Delhi) -
CESTAT Delhi held that after adjudication if the goods are held liable for confiscation, they may be released on payment of redemption fine....
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Balaji Ceramic Products Vs Commissioner of Customs (CESTAT Delhi) -
CESTAT Delhi held that as identity and genuine export of CPC (Calcined Petroleum Coke) is duly established, re-import of the rejected goods are to be treated as freely importable under Foreign Trade Policy....
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