Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS,...
Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT
Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable.
Balloons Used For Decorations Outside The Purview Of Requirement To Satisfy BIS Registration, CESTAT Set Aside Confiscation Order
Case Title: M/s. Bubbly Balloons Versus The Commissioner of Customs
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the order passed by the original authority confiscating the goods and directing their re-export.
Pump For Lotion Dispenser Is Not Scent Spray Or Toilet Spray, Classifiable Under CTH 84248990: CESTAT
Case Title: Principal Commissioner of Customs, New Delhi Versus M/s. Aptar Pharma India Pvt. Ltd.
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Pump for Lotion Dispenser is held to be covered under CTH 84248990, being the pumps meant not only for displacing the liquid or lotion but for simultaneously dispersing the same.
MRP Based Assessment Is Applicable Only To Mineral Water, Aerated Water And Not To Packaged Drinking Water: CESTAT
Case Title: M/s.Sree Gokulam Food and Beverages Pvt. Ltd. Versus The Commissioner of GST & Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MRP-based assessment is applicable only to mineral water and aerated water and not to packaged drinking water.
Service Tax Can't Be Fastened Without Identifying Specific Service Provided And Consideration Received: CESTAT
Case Title: Kuoni Travel India Pvt Ltd. Versus Pr. Commissioner of Central Excise
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be fastened without identifying the specific service provided and consideration received or to be received.
Printing Activity Does Not Amount To 'Manufacture', Excise Duty Demand Unsustainable: CESTAT
Case Title: M/s.Chromaprint (India) Pvt. Ltd. Versus The Commissioner of GST & Central Excise
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of printing done by the appellant does not amount to 'manufacture', so the demand for excise duty, interest, and the penalties imposed cannot be sustained.
“Commission” Is distinguishable From “Incentive”, No Service Tax Can Be Levied On “Incentive”: CESTAT
Case Title: Wig Air Freight Pvt. Ltd. Versus The Commissioner of Central Goods and Service Tax, New Delhi
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on “incentives”.
Services Of Planning Travel Itinerary Of Clients Classified As “Air Travel Agent” And Not Under Business Support Service: CESTAT
Case Title: M/s. International Travel House Pvt. Ltd. Versus Commissioner of Service Tax
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services for planning travel itineraries for clients are classified as “air travel agents” and not under business support services.
Excise Duty Not Payable On Waste And Scrap Of Packing Material Of Inputs If Travels Beyond Show-Cause Notice: CESTAT
Case Title: Commissioner of Central Excise, Aurangabad Versus M/s Skoda Auto Volkswagen India Pvt. Ltd.
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on waste and scrap packing material of inputs, and demand is not sustainable if it has travelled beyond the show-cause notice.
In Absence Of Service Recipient And Service Provided Service Tax Can't Be Demanded And Confirmed: CESTAT
Case Title: Rajasthan State Road Transport Corporation Versus Joint Commissioner Of Central Excise And Service Tax, Jaipur
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of such service recipient and service provided service tax cannot be demanded and confirmed.
Remuneration Paid To Whole-Time Directors As Commission Based On Profit Doesn't Attract Service Tax: CESTAT
Case Title: Gujarat Guardian Ltd. Versus C.C.E-Bharuch
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax.
Advertisement Expenses Incurred By Dealers Not To Be Included In Assessable Value For Payment Of Excise Duty: CESTAT
Case Title: Suzuki Motorcycle India Private Limited Versus Commissioner of Central Excise
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the advertisement expenses incurred by the dealers on their own accord are not to be included in the assessable value for the purpose of payment of excise duty.
Mis-Declaration Of Country Of Origin In Bills Of Entry Is Immaterial Towards The Valuation: CESTAT
Case Title: Aspam Petronergy Pvt. Ltd. Versus C.C.-Kandla
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that mis declaration of origin being an issue technical in nature does not seem to form any implication towards the revenue.
Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT
Case Title: M/s. Container Corporation of India Ltd. Versus Commissioner of Central Excise, Customs, Central Goods and Service Tax, Delhi –I
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the handling of containers cannot be covered under the taxable activity of cargo handling.
Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat Credit: CESTAT
Case Title: M/s Bharat Sanchar Nigam Limited Versus Commissioner of Central Excise & Service Tax, Bhubaneswar-I
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that inputs used for the fabrication of towers and shelters used for providing telephone services are entitled to BSNL cenvat credit.
CESTAT Classifies 'Brush Cutters' As Hand Held Agricultural Tool
Case Title: M/s. Kisankraft Machine Tools Private Limited Versus Commissioner of Customs
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has classified the 'brush cutters' as hand-held agricultural tools.
Emotionally Intelligent Companion Device For Children Is Classifiable As 'Automatic Data Processing Machines' And Not 'Plastic Toys': CESTAT
Case Title: R N Chidakashi Technologies Pvt. Ltd. Versus Commissioner of Customs (Import)
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MIKO II, an “emotionally intelligent companion device” that is a 'human-like' companion for children, is classifiable as an automatic data processing machine and not 'a plastic toy'.
No Service Tax Is Payable On Installations On CNG Kits In Absence Of Separate Invoices: CESTAT
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that no service tax is payable on installations on CNG kits in the absence of separate invoices.