CESTAT Delhi

Exemption from service tax on export not available if payment not received in convertible foreign exchange

M/s Manglam Yarn Agencies Vs CCE, Jaipur- II (CESTAT Delhi)

The service tax of Rs.2, 63,754/- stands confirmed against the applicant for the period from March, 2007 to September, 2007 under the category of business auxiliary services. During the said period, the applicant provided services to the client located in Nepal and got commission for finding out the customers for their Nepalese client. In...

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Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration

CCE Vs M/s Kashi Vishwanath & Sons (CESTAT Delhi)

3. As the respondents did not submit the required declaration in proper format, Revenue entertained a view that they were not entitled to the 75% abatement in terms of Notification No. 32/04-ST. Accordingly, proceedings were initiated against them by way of show cause notice dated 13.10.06 proposing to confirm the demand of Rs. 6,917/-. T...

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Intermediary transactions emanating from original transaction is immune from double taxation when the intermediary is not recipient of service

M/s Kataria Transport Corp Ltd Vs Cst, Delhi (CESTAT Delhi)

If intermediary service is subservient to the original transaction, mere break of the original transaction in transit does not bring out a different transaction. It may be stated that nature, character and terms of a contract decides incidence of tax of intermediate transaction. If the character of the service provided by intermediary in ...

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Cestat remit the matter to the original authority In the absence of clear finding about the nature of service tax demand

M/s Tyagi Associates Vs Cce, Meerut- II (CESTAT Delhi)

There is no clear finding whether the entire tax demanded falls in the category of tax collected from the customers but not deposited with the Government. We notice that provisions of Section 12D of Central Excise Act read with Section 83 of Finance Act, 1992 has not been invoked in the show cause notice or in the order in original. Furth...

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Opinion of one expert cannot be rejected on the basis of that of another expert unless there is sufficient independent reason for such rejection

M/s. Asia Impex Vs CC, Amristar (CESTAT Delhi)

The value of the imported goods cannot be based on the value of the goods in the local market. In the present case, no valid reasons have been given by the commissioner to reject the valuation adopted by the overseas chartered engineer. Similarly, comparing the value of the imported goods which are old and used with the data available in...

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Whether de-shelling and re-shelling of old and worn out sugar mill rollers is liable for service tax under Maintenance or Repair service?

M/s R C Engg Works Pvt. Ltd. Vs CCE (CESTAT Delhi)

The Appellants are engaged in the manufacture of sugar mills machinery, heavy gears and steel casting, paper mill machinery, Diesel Engines etc. They also do de-shelling and re-shelling of old and worn out sugar mill rollers which are sent to them by various sugar mills when such rollers become old and worn out and requires reconditioning...

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Consultancy in Turnkey contract attracts service tax liability

Commissioner of Central Excise Vs BSBK Pvt. Ltd. (CESTAT Delhi)

Turnkey contracts can be vivisected and discernible service elements involved therein can be segregated and classifiable as well as valued for levy of service tax under Finance Act, 1994 provided such services are taxable services as defined by that Act and depending on the facts and circumstance of each case, services by way of advice, c...

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If applicant has no layout plan to examine the contentions that the activity carried out by them does not come under the purview of residential complex

M/s Avn Build Tech (P) Ltd Vs Cs (CESTAT Delhi)

Ld. Counsel Shri Pahwa argues that the second category of work carried out with M/s. Unitech Machines Ltd., Gurgaon is exhibited by para 34 of the adjudication order at page 94. In this case, the appellant acted as a sub-contractor and tax liability has been discharged by the principal contractor. According to him such aspect remains undi...

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Handling & transportation charges, supervision charges collected by ‘Storage and Warehousing’ provider liable for Service Tax under the category of ‘Cargo Handling Service’

M/s Rajasthan State Warehousing Cotp Vs CCE (CESTAT Delhi)

As per clause (zr) of section 65(105), service tax is leviable on any service provided to any person, by a cargo handling agency in relation to cargo handling service. The argument of the Appellant is that they could never understand that they were a cargo handling agency because they are in the business of warehousing of goods for which ...

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Canvat Credit – Valuation of goods transferred by manufacturer to its sister concerns without any invoice

National Engg. Ind. Ltd. Vs. CCE (CESTAT Delhi)

The Explanation given by the CBEC vide its Circular No. 643/34/2002-CX dated 1-7-2002 cannot apply in the cases where the transaction value of the concerned goods is available on record; to ignore such value on the record and to take resort to the explanation given by the CBEC would virtually amount to defeat the mandate of Rule 3(4) whic...

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