Company Or Its Directors Not Liable To Pay Excise Duty If Job Workers Are Independent Contractors/Manufacturers: CESTAT
1 year, 7 months ago

Company Or Its Directors Not Liable To Pay Excise Duty If Job Workers Are Independent Contractors/Manufacturers: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a company or its directors are not liable to pay excise duty if the job workers of the assessee company were independent contractors or manufacturers.The bench of P. K. Choudhury and K. Anpazhakan have observed that if the job workers are proven to. The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a company or its directors are not liable to pay excise duty if the job workers of the assessee company were independent contractors or manufacturers. The bench of P. K. Choudhury and K. Anpazhakan have observed that if the job workers are proven to be independent contractors with little or no supervision by the assessee, then they are the manufacturers and the liability of paying excise duty is with them. The Tribunal held that the assessee company and/or its directors cannot be saddled with any liability for payment of excise duty and/or consequential penalties with respect to the goods so manufactured by the said job workers.

Job Independent Duty Workers Pay Company Stat Independent Contractors Excise Assessee Cest Excise Duty Its Directors Job Workers  independent  liable  proven  duty  assessee  workers  job  contractorsmanufacturers  company  member  excise  pay  directors  supervision

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Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT
8 months, 1 week ago

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.The bench of Ashok Jindal and Rajeev Tandon has observed that the. The Kolkata …

CESTAT Cases Monthly Round-Up: March 2024
8 months, 3 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal 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. Case Title: Kuoni Travel India Pvt Ltd. …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
10 months, 3 weeks ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

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The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR
11 months, 1 week ago

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

Live Law  

Case Title: Konkan Railway Corporation Ltd. Case Title: M/S Sennheiser Electronics India Pvt Ltd Versus Principal Commissioner, Customs Inland Container Depot The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the customs duty exemption on Earphones. Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT Case Title: …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 4 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court
1 year, 5 months ago

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court

Live Law  

The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred. The bench of Justices Krishna Murari and Bela M. Trivedi held that during the relevant period in consideration, i.e., September 2000 …

Manufacturing Without Proper Manufacturing Facilities: CESTAT Upholds Excise Duty Demand, Penalty
1 year, 6 months ago

Manufacturing Without Proper Manufacturing Facilities: CESTAT Upholds Excise Duty Demand, Penalty

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that manufacture and clearances made by the four units availing the benefit of Notification No. An investigation conducted by the department has revealed that out of four units, none of them have full-fledged machinery to carry out the complete manufacturing process of gears, gearboxes, and parts …

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT
1 year, 6 months ago

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that profit made on transportation charges need not be included in the assessable value and the excise duty is not leviable.The bench of Sulekha Beevi C.S. The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that profit made on transportation charges …

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT
1 year, 8 months ago

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that reimbursable expenses are not includible in the taxable value of the service in terms of Rule 5 of the Service Tax Rules, 2006. The department was of the view that the reimbursable expenses are includible in the gross taxable value of the service by invoking …

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