Duties of Customs are to be charged on the goods imported into India (section 12) and not on the goods said to have been imported into India.
Analysis of Raj Metals & Alloys Vs. Commissioner of Customs case by CESTAT Delhi. Detailed examination of erroneous classification and penalties under Customs Act.
CESTAT Delhi rules on the National Engineering Industries Limited vs. Commissioner of CGST and Central Excise case, focusing on service tax refunds and judicial discipline.
CESTAT Delhi upheld penalties on Jayant Vikram for misdeclaration of goods to claim ineligible drawback. Detailed analysis of the case and legal implications.
Delhi CESTAT rules that service tax is payable on space provided on bus roofs for parcels, not on goods transport services. Exemption under Notification No.25/2012 applies.
Appellant’s relationship with CIL was one of sale/purchase on a principal-to-principal basis. Therefore, appellant could not be held liable for service tax under BAS.
CESTAT Delhi ruled that advertising expenses for post-import goods can’t be part of their value. Detailed analysis of Reliance Brands Luxury Fashion Pvt. Ltd. Vs Principal Commissioner of Customs case.
No Service Tax on Agreement with government for supply of water on the basis of volume of water drawn as same is not a case of assignment of right to use natural resources of government.
Explore the CESTAT Delhi ruling on Weldon Tours & Travels Pvt. Ltd. vs Commissioner of Service Tax, revealing no service tax liability on outbound tours. Full analysis provided.
CESTAT Delhi ruled demand based solely on ST-3 returns vs. trial balance differences unjustified without proof of taxable services. Detailed analysis & conclusion provided.
