CESTAT Kolkata drops Service Tax demand for HUDCO Construction services due to non-commercial project nature. Learn more on the case of Uttam Chand Sethia and its implications on this blog post!
The Commissioner of Customs vs. Axis Shipping Agency case: CESTAT Kolkata rules issuance of show cause notice under Section 124 of Customs Act for Customs Broker license void ab initio.
CESTAT Kolkata held that the data resumed from the computer print out alone cannot be relied upon to demand duty, without any corroborating evidence. Accordingly, duty demand set aside.
CESTAT Kolkata quashes the service tax demand on cargo handling service in the case of Usha Martin Limited vs. Commissioner of Central Excise. Details and analysis.
In the India Potteries Ltd. vs. Commissioner of Customs case, CESTAT Kolkata rules 70% max depreciation on imported second-hand machines. Full order analysis.
CESTAT Kolkata rules that service tax is not applicable to rent received for immovable property services prior to June 2007. Details of the case and the verdict explained.
Kolkata High Court recently ruled that services provided during construction of a non-commercial sports complex are exempt from service tax.
CESTAT Kolkata held that rejection of declared value based on NIDB data on similar goods unsustainable. Accordingly, differential duty demand and imposition of penalty thereon is unsustainable.
CESTAT Kolkata held that rejection of application for fixation of special rate under notification no. 32/99-CE and notification no. 31/2008-CE to new industrial units set up in North-Eastern States is incorrect and are in violation of law.
CESTAT Kolkata held that when buyer and seller are not related and the price is the sole consideration, the transaction value at the time and place of export will be the assessable value. Accordingly, customs duty paid at higher assessable value is directed to be refunded.
