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CESTAT Delhi

Hostel and education service are naturally bundled and education service gives essential character to such bundle

May 24, 2023 1392 Views 0 comment Print

CESTAT Delhi held that the hostel service and education services are naturally bundled in the ordinary course of business and it is the education service that gives the essential character to such bundle. Accordingly, hostel service is not subjected to levy of service tax.

Service tax not payable on value of reimbursement of expenditure

May 18, 2023 1770 Views 0 comment Print

CESTAT Delhi held that value of reimbursement of expenditure is not includible in the value of taxable service and accordingly, service tax is not payable on the same.

CHA cannot be expected to detect fraudulent exporter as bank officials despite verification failed to detect it

May 17, 2023 1164 Views 0 comment Print

CESTAT Delhi held that if the Bank officials despite verification are not able to detect the fraudulent nature of the documents, how can one expect from CHA who is not even a public official to unearth the dubious plan of the exporter.

Extended period of limitation cannot be invoked if issue on merit decided in favour of Assessee

May 16, 2023 1815 Views 0 comment Print

Facts regarding non payment of duty by the appellant or in other words the amount retained of sales tax collected from the customer, came to the notice of the Department only through the audit of the records conducted by the Audit Officer.

Time bar not apply to refund of duty paid by mistake

May 16, 2023 1290 Views 0 comment Print

Discover how CESTAT Delhi’s ruling favored Pine Laminates Pvt. Limited, allowing their refund claim under section 11B of the Central Excise Act, 1944, challenging rejection based on time limitation.

Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified

May 16, 2023 513 Views 0 comment Print

CESTAT Delhi held that exemption notification should be interpreted strictly. However, once the primary conditions for seeking exemption for GTA are satisfied, exemption cannot be denied for mere procedural lapse.

Immunity by Settlement Commission to main noticee is also available to co-noticees

May 16, 2023 675 Views 0 comment Print

CESTAT Delhi held that immunity granted by the Settlement Commission to the main noticee is also available to the co-noticees. Accordingly, the impugned order is bad in law.

Classification of goods manufactured out of carbon fibres with wooden handle

May 11, 2023 321 Views 0 comment Print

Appellant imported Paddle of canoes. Goods are manufactured out of carbon fibres with wooden handle. Appellant sought to classify goods under heading 95062900

Service tax not payable on assisting registration of vehicles with RTO

May 10, 2023 1293 Views 0 comment Print

CESTAT Delhi held that assisting the registration of the vehicles with the Regional Transport Office (RTO) tax cannot be considered a declared service under section 66E(e) of the Finance Act, 1994. Accordingly, demand of the service tax set aside.

Customs: Re-valuation of goods without rejection of transaction value is invalid

May 10, 2023 1125 Views 0 comment Print

CESTAT Delhi held that re-valuation of goods without first rejecting the transaction value of the goods is not in accordance with law. Show cause notice without proposal of rejection of transaction value or demanding differential duty is both speculative and presumptive.

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