CESTAT Kolkata reviewed Rungta Sons Pvt Ltd’s appeal against a Service Tax demand on ‘supply of tangible goods service,’ focusing on control and possession issues.
CESTAT Kolkata ruled in favor of Shree Balaji Engicons, finding no service tax liability under “commercial construction service” for pre-2007 contracts.
CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of Bindeshwari Poddar vs Commissioner of Customs case.
Read the detailed analysis of CESTAT Kolkata’s decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evidence in R. K. Swami Singh’s gold smuggling case.
Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold confiscation was overturned.
CESTAT Kolkata rules no confiscation of mosquito repellents and ladies garments in Debesh Dey vs Commissioner of Customs case under Section 123 of Customs Act.
CESTAT Kolkata ruled on Emami Paper Mills Ltd vs Commissioner of Customs, addressing issues of PSIA certificates, penal liabilities, and re-examination of goods.
CESTAT Kolkata rules that royalty and license fees are not to be added to the transaction value of imported parts in the case of Commissioner of Customs Vs Humboldt Wedag India.
Read the full text of the CESTAT Kolkata order on A.S. Chattha Exim Pvt. Ltd. vs. Commissioner of Customs. The tribunal upheld the rejection of refund claims for Special Additional Duty (SAD) on imported goods.
Read the detailed analysis of Assam Cooperative Apex Bank Ltd vs Commr. of CGST (CESTAT Kolkata) where Kolkata CESTAT ruled that no service tax is payable on interest income from overdraft and cash credit facilities. Full text of the order included.
