Metlife Global Operations Support Center Private Limited Vs Commissioner, Service Tax (CESTAT Delhi) The substantive benefit of service tax exemption provided under section 26 of the SEZ Act read with rule 31 of the SEZ Rules cannot be denied on procedural grounds. It is not in dispute that the appellant was not required to deposit […]
Sara Sae P Ltd. Vs Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi) The first issue is regarding the levy of service tax on the commission received from foreign companies has recently been decided against the Revenue by this Bench in M/s Involute Engineering Pvt. Ltd.5, both with regard to the period prior to […]
Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi) The contention of the appellant is that the G-Card holder acted strictly in accordance with the guidelines issued in the Circular dated April 8, 2010. According to the appellant, the G-Card holder exercised due diligence by procuring all independent and authentic documents. 39. As noticed […]
Assessee had no liability to pay service tax on the commission received in convertible foreign currency as the only requirement after the amendment in rule 3 (2) of the Export Service Rules 2005 was that the service recipient should be situated outside India and consideration should be received in foreign currency which both are satisfied.
Wintech Taparia Ltd. Vs Commissioner of Customs (CESTAT Delhi) The appellant has not contended that it is not rendering a service under the category BAS. What is, however, contended by the appellant is that the services rendered by the appellant qualify as export of service under the 2005 Rules and, therefore, the appellant would not […]
Commissioner of Customs (Preventive) Vs Bushrah Export House (CESTAT Delhi) Seizure for overvaluation of exports-Valuation provisions to be considered at stage of confiscation and not seizure The CESTAT New Delhi has held that provisions of Section 14 of the Customs Act, 1962 and Rule 3 of the Export Valuation Rules have to be applied only […]
The issue under consideration is whether service tax can be imposed on bariatric surgery even if it is a life-saving procedure? Bariatric Surgery cannot be considered as a Cosmetic or Plastic Surgery, and hence the same is not a taxable service within the meaning of clause (105) (zzzzk) of Section 65 of the Finance Act, 1994.
Golcha Properties Pvt. Ltd. (Golcha Cinema) Vs Principal Commissioner of Service Tax (CESTAT Delhi) The agreement with M/s. A.A. Films that was enclosed as the seventh relied upon document has only to be examined. A perusal of the agreement between the Appellant and the Distributor would also make it abundantly clear that it is the […]
Interglobe Aviation Limited Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Assessee was entitled to exemption from payment of integrated tax under the Exemption Notification on re-import of repaired parts/aircraft into India because in the absence of mention of integrated tax and compensation cess in column (3) under serial no. 2 of the Exemption Notification, it […]
The issue under consideration is whether the invoice represent the true transaction value in the international market? This casual observation is not based on the factual position that emerges from the records of the case. Thus, for all the reasons above, the Commissioner (Appeals) was not justified in setting aside the orders passed by the assessing officer on the Bills of Entry.
