CESTAT Mumbai dismisses Revenue’s application for review against DHL Lemuir Logistics, criticizes incorrect factual representation.
CESTAT Mumbai held that demand of service tax on reimbursement of expenditure by the ship owner goes beyond the mandate of Section 67 the Finance Act, 1994. Accordingly, demand of service tax confirmed u/r 5 doesn’t survive as rule 5 itself has been held to be ultra vires of section 67.
Analysis of CESTAT Mumbai case between CGST & CE and Modern Road Makers Pvt. Ltd., focusing on service tax demand based on ST-3 and ITR mismatch.
CESTAT set aside impugned order and held that the assessee is not receiving penal interest and bouncing charges as a consideration for tolerating an act. Thus, service tax cannot be demanded.
CESTAT Mumbai upheld the quashing of customs duty liability on the import of a barge, Aqua Float 300′, citing irregular value addition of equipment on board. The appeal focused on whether equipment should be charged separately, but the tribunal rejected the claim.
CESTAT Mumbai held that service tax paid on services received from overseas service providers in foreign countries duly refundable as the same cannot be fastened with the liability of service tax as a ‘deemed service provider’ in India.
CESTAT Mumbai allowed the refund claim filed by Deposit Insurance and Credit Guarantee Corporations (DICGC) by considering premium amount paid by bank as inclusive of tax.
Held that as a party to the joint-venture, obligations and responsibilities discharged by co-venturer cannot be brought under service tax levy. Accordingly, demand of service tax set aside.
A comprehensive analysis of the case Bombay Fluid Systems Components Pvt Ltd Vs Commissioner of Customs, where CESTAT quashed the classification of stainless steel tube fittings under the Customs Tariff Act.
CESTAT Mumbai held that refund claim under section 11B filed beyond the period of one year from the relevant date is not maintainable. Here, relevant date was date on which appellant has voluntarily paid the short payment of service tax.
