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CESTAT Delhi

Service tax not leviable on amount received for loss/damage caused by breach of contract

November 24, 2023 432 Views 0 comment Print

CESTAT Delhi held that any penalty or compensation received for any loss or damage caused by breach or non performance of the terms of the contract is not by way of consideration. Accordingly, service tax is not leviable on the same.

Liability of service tax on “commercial training or coach service” provided by Institute of Clinical Research

November 24, 2023 882 Views 0 comment Print

Commercial training or coach services that were provided by the Institute of Clinical Research (ICR) were liable to service tax as Commissioner had recorded a finding, after careful examination of the activities undertaken by the Indian Institute that it was providing training or coaching for a consideration. The matter was remitted to the Commissioner to decide whether out of the total demand that had been confirmed, Indian Institute would be entitled to the benefit of – Input credit of the expenses incurred as per the CENVAT Credit Rules, 2004; and the value of study material supplied; and cum-tax benefit under section 67 of the Finance Act.

Manufacture of High Security Registration Plates in Himachal Pradesh eligible for area based exemption

November 23, 2023 654 Views 0 comment Print

CESTAT Delhi held that area based exemption in terms of Notification No. 50/2003 dated 10.06.2003 available as manufacture of High Security Registration Plates is concluded in Himachal Pradesh only.

Extended Period Demand Unsustainable as Scrutiny Should Have Been Timely

November 23, 2023 1761 Views 0 comment Print

CESTAT Delhi held that demand invoking extended period of limitation unsustainable as demand is based on the records of the assessee or other records which DGCEI could obtain through income tax department. Scrutiny of such records should have been done within time limit.

CESTAT upheld Service Tax Penalty for non-payment of Service Tax on Renting for 6 years

November 22, 2023 399 Views 0 comment Print

Explore the CESTAT Delhi order on Nagar Parishadservice tax case. Details on charges, legal arguments, and penalties. Analysis of the verdict and its implications.

Fuel surcharge not to be added for determining basic fare as commission paid on air fare only

November 21, 2023 549 Views 0 comment Print

CESTAT Delhi held that demand of service tax under rule 6(7) of the Service Tax Rules, 1994 by adding the amount of fuel surcharge to the air fare for the purpose of determining the basic fare unsustainable as commission was paid on air fare only and not on air fare plus fuel surcharge.

Wireless Access Points is exempted from whole of customs duty vide notification dated 01.03.2005

November 20, 2023 645 Views 0 comment Print

CESTAT Delhi held that Wireless Access Points which works on technology and doesn’t support LTE is exempted from whole of customs duty under serial 13(iv) of the notification dated 01.03.2005.

Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved

November 18, 2023 399 Views 0 comment Print

CESTAT Delhi held that the values declared by the exporter before the Chinese authorities was much higher than the values declared in the Bills of Entry and appellant has failed to produce any cogent document to disprove the allegation of mis-declaration in the export declaration.

Relying on statement without following procedure u/s 9D of Central Excise Act unsustainable

November 17, 2023 924 Views 0 comment Print

CESTAT Delhi held that denial of CENVAT Credit alleging non-receipt of goods based on statements without following procedure prescribed under section 9D of the Central Excise Act, 1944 is unjustified and unsustainable in law.

IGST not leviable on re-import of goods which were exported for exhibition

November 17, 2023 3642 Views 0 comment Print

CESTAT Delhi held that the goods exported under LUT are admittedly imported within six months of the export then there is no liability to pay tax on re-import.

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