CESTAT Delhi confirms 12% IGST on imported lithium-ion batteries for mobile phone manufacturing, rejecting higher demands from customs authorities.
CESTAT Delhi rules assessees must pay redemption fine for seized goods lost from their custody, asserting confiscation liability isn’t extinguished by physical absence. Case remanded for fine determination.
Delhi CESTAT orders re-examination in an import misdeclaration case, stating the Commissioner (Appeals) failed to address allegations and defense arguments adequately.
CESTAT Delhi ruled that rent paid by PSV Polymers Pvt Ltd to its directors is exempt from service tax under RCM, citing individual capacity and revenue neutrality, along with foreign agent commission.
CESTAT Delhi rules license fee for brewery endorsement is deemed sale of rights, not taxable as immovable property rent, clarifying service tax scope.
CESTAT Delhi has quashed a service tax demand on Balajee Loha Ltd., ruling that weigh bridge facilities are not business support services and double taxation is impermissible.
CESTAT Delhi held that bank charges paid to foreign bank is not taxable in India under Reverse Charge Mechanism as the said services has been provided outside the taxable territory and hence outside the purview of section 66B for levy of service tax.
CESTAT Delhi rules royalty for permanent trademark use is a ‘deemed sale,’ not subject to service tax. Explains the nuances of exclusive, long-term licenses.
CESTAT Delhi rules on missing fabric rolls after customs seizure. Taxpayer liable for redemption fine on goods lost from custody, overturning prior decision.
CESTAT Delhi rules penalties under Customs Act 114(iii) and 114AA require proven knowledge and intent. Overturns penalty on shipping agency in export diversion case, citing prior ruling.
