CESTAT Weekly Round-Up: 11 To 17 August 2024

Case Title: M/s Electrosteel Castings Limited Versus Commissioner of Service Tax, Kolkata

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee is not liable to pay service tax for the activity undertaken by them for laying down the pipelines for government/government undertakings for supply of water from KWA in Thiruvananthapuram City.

Arranging Package Tour Can't Be Classified As Tour Operator Service, No Service Tax Payable: CESTAT

Case Title: Akshar Tours And Travels Versus Commissioner

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on arranging package tours.

Penalty Under Central Excise Rules Can Only Be Imposed On Natural Person And Not Against Artificial Entity: CESTAT

Case Title: Torrent Power Limited Versus Commissioner of C.E.-Ahmedabad-ii

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penalty under central excise rules can only be imposed on natural persons and not against artificial entities.

Commission Deducted In Sale Invoice To Foreign Buyer Is Not Chargeable To Service Tax: CESTAT

Case Title: Suryanarayan Synthetics P Limited Versus Commissioner of Central Excise & ST,Surat-I

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the commission deducted in the sale invoice of the appellant to their foreign buyer is not chargeable to service tax.

CHA's Employees Can't Be Penalised On Charge Of Wrong Availment Of Drawback By Exporter: CESTAT

Case Title: Pratik Bhansali Versus Commissioner of Customs-Kandla

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the employees of Customs House Agent (CHA) cannot be penalized on charge of wrong availment of drawback by the exporter.