CESTAT Delhi rules that service tax under GTA cannot be demanded without a consignment note, protecting businesses like Vaishnav Marbles from undue tax burdens.
CESTAT Delhi rules service tax exemption for providing vehicles on hire to GTA. Detailed analysis of the Manak Chand Agarwal vs CGST case.
Delve into the CESTAT Delhi ruling on Customs duty, penalties, and the validity of permits for non-scheduled passenger services using aircraft.
Once verification of address is complete, if client moves to a new premises without informing authorities or amending their documents, such action or omission by client cannot be held against Customs Broker.
xplore the case of Shakti Cargo Movers vs. Commissioner of Customs at CESTAT Delhi, where the court ruled that a customs broker cannot be held responsible if a client fails to inform authorities of an address change.
CESTAT Delhi rules in favor of Honda Cars India, affirming reduced 15% penalty under Customs Act Section 28(5) if paid within 30 days of SCN receipt.
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.
