CESTAT Hyderabad

Service Tax: No penalty in absence of allegation of fraud, mis-representation, etc.

IVRCL Assets and Holdings Ltd. Vs Commissioner of Customs, Central Excise and Service Tax (CESTAT Hyderabad)

In order to attract Section 78, it is necessary that tax must have remained unpaid for the reasons of fraud or collusion or wilful mis-statement or suppression of facts, etc, with an intention to evade payment of tax....

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Service Tax on salary paid to ‘secondee’, to parent company under RCM

M/s  Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

M/s  Nektar Therapeutics (India) Pvt Ltd vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) The short issue, therefore, arising for our consideration is whether the reimbursement of salary paid to the ‘secondee’, to the parent company, Nektar USA amounted consideration for provision of manpower recruitmen...

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Certificate of CA or Bank sufficient to establish Linkage between FIRC & Export Invoice

Sentini Technologies Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)

The issue under consideration is whether the export proceeds realised even before the invoices were issued are against exported services since FIRCs are also not show the invoice numbers?...

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No Service Tax on construction of residential complex prior to 01.06.2010

Manjeera Constructions Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad)

The issue under consideration is whether service tax will be levied on promoters/builders/developers prior to 01.06.2010 in respect of the construction of the residential complex?...

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No ST on brokerage from overseas reinsurance even if amount received in Rupees

Bharat Re-insurance Brokers Pvt. Ltd Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Hyderabad)

The issue under consideration is whether the contention if the appellant is correct that they are not liable to pay service tax on brokerage received from overseas reinsurance on the ground that the service falls under the category of export of service?...

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Goods Manufactured for use by other Manufacturers cannot be subjected to Excise U/s. 4A

T.M. Tyres Limited Vs Commissioner of Central Excise (CESTAT Hyderabad)

T.M. Tyres Limited Vs Commissioner of Central Excise (CESTAT Hyderabad) It is an admitted fact on record that the appellant is engaged in the manufacture of Butyl rubber inner tubes and such product by itself is separately identifiable and is a distinct Marketable product. It cannot be said that the product manufactured by the appellant [...

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No Cenvat Credit denial for Clerical Error in mentioning Vehicle Number

Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad)

Cubex Tubings Ltd. Vs Commissioner of Customs, Central Excise Central Excise and Service Tax (CESTAT Hyderabad) The issue in dispute is whether the appellant assessee is entitled to CENVAT Credit on the disputed eight invoices or otherwise. It is the case of the Revenue that no material was received by the appellant against these invoices...

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FOB price cannot be treated as cum duty price for export duty calculation

Sesa Goa Limited Vs Commissioner of Customs (CESTAT Hyderabad)

Transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for the purpose of calculation of export duty....

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Services rendered by appellant in J&K were exempted services

ECIL Rapiscan Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad)

ECIL Rapiscan Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) In view of the above, we find that this is a fit case to be remanded to the original authority to re-determine the amount of cenvat credit which needs to be disallowed, the interest thereon and the appropriate penalty as follows: (i) while computing the […]...

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Sale of goods affected after clearing from Customs was not a high sea sales

Commissioner of Customs Vs MMTC Limited (CESTAT Hyderabad)

The sale of goods was not a high sea sales which was affected after clearing from the Customs. Otherwise, NTPC, the buyer would have filed the Bill of Entry and cleared the goods. The mere fact that the bids for import were finalised by the respondent (MMTC) after approval of NTPC, would not change the nature of transaction....

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