The Tribunal held that service tax paid under a partner’s registration can be adjusted against the firm’s liability. However, liability as a sub-contractor was upheld.
CESTAT Delhi held that since imported helicopter is used for private purpose without any remuneration earned from such flights, there is no substantial compliance of Condition No. 104 of Exemption Notification no. 61 of 2017 dated 03.05.2007. Accordingly, confiscation of helicopter upheld.
The Tribunal held that mere non-participation in inquiry and reliance on government-issued IEC and GSTIN cannot establish breach of CBLR obligations. Licence revocation and penalty were quashed for lack of evidence.
The Tribunal confirmed demand under Section 73(2), citing the Managing Director’s admission and failure to register for manpower services. Cum-tax valuation was allowed for recalculation of liability.
The Tribunal held that royalty is includible in transaction value only for the normal period, while other statutory levies are excluded. Extended limitation, penalty, and interest were set aside due to absence of intent to evade duty.
The Tribunal examined whether royalty and dead rent from mining leases could be taxed as renting of immovable property. It held that grant of mining rights is a sovereign function and not a taxable service.
CESTAT held that duty drawback must be recovered when genuine sale proceeds of exports are not realised. Mere receipt of unrelated remittances does not satisfy Rule 16A.
CESTAT confirmed confiscation and penalties where memory cards were hidden inside declared metal clips. Mis-declaration and concealment justified duty demand and penalties.
CESTAT Delhi held that recovery of duty under section 28(1) of the Customs Act for violation of condition of license not sustained as no allegation of violation raised by DGFT who issued the import license. Accordingly, order set aside and appeal allowed.
Held that Chilly Seeds that are Seeds of the fruits of genus Capsicum are classified under CTH 1209 and are not covered under CTI 0904. Accordingly, order of Commissioner (A) set aside and appeal of assessee is allowed.
