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.
CESTAT Kolkata quashes Excise Duty demand on Super Smelters Limited for non-maintenance of separate accounts for input services used in exempted trading activities. Analysis and implications.
CESTAT Kolkata held that circular cannot impose new condition and restrict scope of the exemption notification. Accordingly, demand of customs duty based on condition imposed vide circular no. 24/98- Cus unjustified.
CESTAT Kolkata held that order of Commissioner (A) remanding the matter set aside as the Order-in-Original passed by the Deputy Commissioner has taken into account all such elements at the time of finalisation of provisional assessment.
CESTAT Kolkata held that the Hydraulic Study Department of Calcutta Port Trust were eligible for the benefit of Notification No. 71/80-Cus dated 26.03.1981 and Notification No. 152/94-Cus dated 13.07.1994. Notification exempts goods which are imported by research institution from payment of customs duty.
A recent CESTAT Kolkata ruling clarifies that copyright services related to original artistic works are exempt from service tax under Section 65(zzzzt) of Finance Act.
