Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...
Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
Sun Sea Shipping Agency Vs The Commissioner of Customs (CESTAT Chennai) The goods are counterfeit and have been confiscated. However, penalty u/s 112(a) being on higher side is reduced Facts- The assessee filed a Bill of Entry dated 22.12.2017 through their Customs Broker M/s. Sun Sea Shipping Agency for the clearance of import consignment in […]
S.D. Overseas Vs Joint Commissioner of Customs (CESTAT Delhi) Penalty u/s 114AA leviable in case of misdeclaration of the value of the imported goods as per the manufacturer’s price lists. Facts- The appellant had imported a consignment of Food Supplements through ICD, Tughlakabad and filed a Bill of Entry dated 04.01.2013 and the goods were […]
The appellant engaged in the manufacture of iron ore pellets. One of the raw materials required for the same is iron ore fines.
Souvenir Developers India Pvt Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) Conclusion: Any amount retained by a toll collector while undertaking toll-collection activity did not attract service tax since the said activity did not constitute a service rendered by a commission agent and thus it did not fall within the purview of a ‘business […]
Hakamichand D & Sons Vs C.S.T. Service Tax (CESTAT Ahmedabad) Appellant has supplied bedroll kits to passengers of Air-Conditioned class and other classes on behalf of IRCTC. As per the contract with IRCTC, the Appellant has to compulsorily provide the bedroll kit to passengers on demand. For the said services a monthly bill was raised […]
Intas Pharmaceuticals Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) SEZ Act allows duty free receipt of services required for the authorized operations. Notification No. 12/2013-ST provides the route of refund of such service tax paid. There is no requirement of approval of any specified service by approval committee in the SEZ Act. Requirement arise only […]
Seabird Marine Services Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Facts- These appeals are filed by the M/s Seabird Marine Services Pvt. Ltd., Mundra International Container Terminal Pvt. Ltd., Allcargo Logistic Ltd., and Honeycomb Logistics Pvt. Ltd. against demand of Service Tax on “Storage and Warehousing services” allegedly provided by the appellant’s, demand of […]
Indo Unique Flame Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai) The Adjudicating Authority has proceeded to determine tax liability under section 73 of Finance Act, 1994, along with appropriate interest under section 75 of Finance Act, 1994, and impose penalties under section 77 and 78 of Finance Act, 1994 without the […]
Anti-Dumping Appeal is allowed to the extent that the designated authority shall reexamine and give a fresh finding as to whether cessation of anti-dumping duty would likely lead to continuation or recurrence of injury so as to warrant imposition of anti-dumping duty for a further period of five years.
he appellant no doubt has filed Bill of Entry in the present case. But the same has been filed on the basis of material given to him by his client. He has expressed his bonafide and denied in-correctness of those documents. Merely because there is evidence on record to falsify the said statement, Customs Broker cannot be held liable for the penal action.
