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CESTAT Delhi

Tax discharged by service recipient cannot again be demanded from service provider

July 26, 2023 1434 Views 0 comment Print

Explore the CESTAT Delhi judgment on Aadarsh Sri Sai Manpower Solution vs Commissioner, addressing service tax liability discharge, penalties, and key legal insights.

Excess Baggage Charges Taxable as Air passenger transport: CESTAT Delhi

July 25, 2023 834 Views 0 comment Print

CESTAT Delhi held that the collection of excess baggage charges would be leviable to service tax under the category of transport of passengers by air and not under transportation of cargo by air.

Earphones are not part of mobile phones- CESTAT Allows Customs Duty Exemption

July 25, 2023 1266 Views 0 comment Print

In a recent case, CESTAT Delhi ruled that imported earphones are not considered parts of cellular mobile phones and qualify as accessories, allowing them customs duty exemption.

Service tax not leviable on income earned via buying and selling space on ships

July 24, 2023 1233 Views 0 comment Print

CESTAT Delhi held that buying and selling space on ships does not amount to rendering a service and any profit or income earned through such transactions would not be leviable to service tax.

Goods brought in factory premises without proper invoice establishes clandestine removal of goods

July 22, 2023 384 Views 0 comment Print

Held that the goods were brought in the factory premises without having proper invoices/documents with intent to clear them clandestinely. Accordingly, confiscation and the redemption fine as well as the penalty imposed u/s. 11 AC of Central Excise Act read with Rule 25 of Central Excise Rules, 2002 is absolutely justified.

Imposition of service tax on composite works contract prior to 1st July 2007 is untenable

July 19, 2023 801 Views 0 comment Print

CESTAT Delhi held that imposition of service tax on composite works contract prior to 1st July 2007 i.e. prior to introduction of works contract service is unjustified and untenable in law.

Cenvat of capital goods received in factory and used in manufacture of dutiable final product duly eligible

July 19, 2023 1077 Views 0 comment Print

CESTAT Delhi held that Cenvat Credit in respect of capital goods parts/spares/components received in the factory of the manufacturer and used in manufacture of dutiable final product is duly eligible.

No Service Tax on Consulting Engineering Service for Road Construction in J&K

July 18, 2023 972 Views 0 comment Print

CESTAT Delhi held that the service tax is not applicable to the services provided in the State of J&K irrespective of the service provider being from the said State or otherwise. Accordingly, service tax is not leviable on Consulting Engineering Services rendered to the clients for construction of road in the State of J&K.

Demand invoking extended period unsustained as notice issued after two years of departmental knowledge

July 18, 2023 1116 Views 0 comment Print

CESTAT Delhi held that entire demand invoking extended period of limitation unsustainable as show cause notice was issued after more than two years of the facts coming to the knowledge of the department.

Composite contract of supply of goods and services is rightly classifiable under ‘Works Contract Services’

July 17, 2023 1278 Views 0 comment Print

CESTAT Delhi held that work orders include the charge supply of goods and fixing and finishing of tiles/granite/marbles such composite contracts involving both supply of goods and services are rightly classifiable under ‘work contract services’.

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