CESTAT Delhi rules that issuance of a consignment note is essential for taxability under Goods Transport Agency (GTA), offering relief to Sitaram Jaggnath Prasad Sihotia.
Friends Cargo Services successfully appealed a revoked license, arguing they fulfilled KYC obligations and weren’t responsible for untraceable exporters.
In the case of World Line Cargo Movers Vs Commissioner of Customs, CESTAT Delhi ruled that customs brokers cannot be held liable for background checks of clients.
CESTAT Delhi directs refund with 12% interest in Indore Treasure Market City Pvt Ltd case, stating department not authorized to retain service tax paid unjustly.
CESTAT Delhi held that illegal actions of the importer firms subsequent to the clearance of the cargo from the Customs Station do not attract the violation on the part of the Customs Broker. Accordingly, order upholding revocation of customs broker license set aside.
In a landmark decision, Virgin Atlantic prevails against service tax demands on Passenger Service Fee (PSF), Admin fee, and Airport Taxes. Learn about the crucial legal analysis.
Explore the CESTAT Delhi ruling in White N White Minerals Pvt. Ltd. vs Commissioner of Central Goods & Service Tax. Learn why absence of a consignment note deems transport services non-GTA, impacting tax liability. Full analysis and implications.
Goods even if there was any remote possibility of being found prohibited or restricted at the time of adjudication was there, could not be subjected to non release in terms of Section 110A, thus, the provisional release of 26 Gold Dore weighing 5 kg plus more, subject to certain conditions.
Explore the Jyoti Sarup Mittal vs Commissioner of Central Tax case. Learn how works contracts, VAT prerequisites, and governmental exemptions impact service tax.
When a person, otherwise was qualified as a tour operator but provide only booking of accommodation service, then such a tour operator would be entitled to claim abatement under the Abatement Notifications as assessee-Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.
